Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001
361
In section 561A(2) (transfer of asset by reason of cross-border merger) for paragraph (c) substitute—
c
section 948 of CTA 2010 (modified application of CAA 2001 in relation to trade transfers without a change of ownership) does not apply.