SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

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

404 U.K.In section 258 (special leasing: income tax) after subsection (3) insert—

“(3A) The allowance or (as the case may be) the proportionate part of the allowance is given effect at Step 2 of the calculation in section 23 of ITA 2007.”