19(1)Part 2 of Schedule 1 (index of defined expressions) is amended as follows.U.K.
(2)Omit the entries relating to the following defined expressions—
“adjusted net cost (in Chapter 7 of Part 3)”,
“agricultural building”,
“balancing adjustment (in Part 3)”,
“balancing adjustment (in Part 4)”,
“balancing event (in Part 3)”,
“balancing event (in Part 4)”,
“building (in Part 3_includes structure)”,
“commercial building (in Part 3, in relation to qualifying enterprise zone expenditure)”,
“developer, carrying on a trade as (in Chapter 4 of Part 3)”,
“enterprise zone (in Part 3)”,
“expenditure on the construction of a building (in Part 3)”,
“expenditure on the construction of a building (in Part 4)”,
“highway concession (in Chapter 9 of Part 3)”,
“husbandry (in Part 4)”,
“industrial building”,
“lease and related expressions (in Part 3)”,
“lease and related expressions (in Part 4)”,
“proceeds from a balancing event (in Part 3)”,
“proceeds from a balancing event (in Part 4)”,
“qualifying enterprise zone expenditure (in Part 3)”,
“qualifying hotel (in Part 3)”,
“qualifying trade (in Part 3)”,
“related agricultural land (in Part 4)”,
“relevant interest (in Part 3)”,
“relevant interest (in Part 4)”,
“residue of qualifying expenditure (in Part 3)”,
“residue of qualifying expenditure (in Part 4)”, and
“writing-down period (in Part 4)”.
(3)In the entry relating to “sale, transfers under Parts 3, 3A, 4, 4A and 10 treated as”, omit “3,” and “4,”.