Part 3

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2

OTHER PROVISIONS

Capital allowances

Minor amendments
69
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.