Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 (c. 2) U.K.

502 (1) Amend section 354 (buildings temporarily out of use) as follows. U.K.

(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 ”.