SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001 (c. 2)
502
1
Amend section 354 (buildings temporarily out of use) as follows.
2
In subsection (3), in the words after paragraph (b)—
a
for “section 105 of ICTA” substitute “
section 196 of CTA 2009
”
, and
b
for “section 103 or 104(1) of ICTA” substitute “
Chapter 15 of Part 3 of CTA 2009
”
.
3
In subsection (5) for “section 18 of ITTOIA 2005 or section 337(1) of ICTA” substitute “
section 577(2A) of this Act or section 18 of ITTOIA 2005
”
.