344(1)Amend section 220 (allocation of expenditure to a chargeable period) as follows.U.K.
(2)In subsection (A1)—
(a)in paragraph (a) for “ICTA” substitute “ CTA ”, and
(b)in paragraph (b)—
(i)for “ICTA” (after “that”) substitute “ CTA ”, and
(ii)for “an ICTA” substitute “ a CTA ”.
(3)In subsection (5)—
(a)for “An ICTA” substitute “ A CTA ”, and
(b)for “ICTA” (after “the”) substitute “ CTA ”.
(4)In subsection (6)—
(a)for “An “ICTA” substitute “ A “CTA” , and
(b)for “section 832(1) of ICTA” substitute “ section 1119 of CTA 2010 ”.
(5)In subsection (10) for “Schedule 18 to ICTA” substitute “ Chapter 6 of Part 5 of CTA 2010 ”.