Part 3Income tax, corporation tax and capital gains tax

Chapter 2Other provisions

Capital allowances

69Minor 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.