Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 OTHER PROVISIONS

Capital allowances

69 Minor amendments

(1)

Schedule 21 (which makes minor amendments to the Capital Allowances Act 2001 (c. 2) ) has effect.

(2)

The amendments made by the Schedule have effect—

(a)

for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and

(b)

for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.