SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001 (c. 2)
515
1
Amend section 529 (giving effect to allowances and charges) as follows.
2
In subsection (1) omit “, or a Schedule A business,”.
3
In subsection (1A)—
a
omit the words from “is within” to “and he”, and
b
for “treating him as if he had been carrying on” substitute “
treating the person as having carried on
”
.
4
Omit subsection (2).