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 ”.