SCHEDULES
SCHEDULE 1Capital allowances
PART 4Amendments of CAA 2001 relating to other allowances
Mineral extraction allowances
13
(1)
Section 432 (giving effect to allowances and charges) is amended as follows.
(2)
The existing provision becomes subsection (1) of the section.
(3)
After that subsection insert—
“(2)
This section is subject to section 6E (giving effect to allowances and charges: NI rate activity cases).”