Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 2 U.K. Consequential amendments

The Finance Act 1991 (c. 31) U.K.

Section 65 (reimbursement by defaulter in respect of certain abandonment expenditure) U.K.

73 In subsection (8), for “section 153 of the Capital Allowances Act 1990 (subsidies, contributions, etc.)” substitute “ section 532 of the Capital Allowances Act (the general rule excluding contributions) ”.

Section 78 (sharing of transmission facilities) U.K.

74 (1) In subsection (4)—

(a) for “Capital Allowances Act 1990” substitute “ Capital Allowances Act ”;

(b) for “machinery or plant” (in each place) substitute “ plant or machinery ”; and

(c) for “section 24 of that Act” substitute “ section 60 of that Act ”.

(2) In subsection (5) for “machinery or plant” (in both places) substitute “ plant or machinery ”.