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.

501 (1) Amend section 353 (lessors and licensors) as follows. U.K.

(2) In subsection (2) omit “, or a Schedule A business,”.

(3) In subsection (4) for “Schedule A business” substitute “ UK property business ”.