http://www.legislation.gov.uk/id/ukpga/2015/21/schedule/1

SCHEDULES

SCHEDULE 1Capital allowances

PART 4Amendments of CAA 2001 relating to other allowances

Dredging allowances

16

In section 484 (dredging allowances), after subsection (2) insert—

2A
If a company or partnership is as a result of section 6D (NI rate activity treated as separate trade) treated for the purpose of this Act as carrying on two separate trades, each of them is for the purposes of this Part to be treated as a qualifying trade if the separate trades would together be so treated.