13[F1(1)]Nothing in this Schedule shall be construed as affecting—
(a)the computation of the amount of any capital allowance or balancing charge made under [F2the Capital Allowances Act]; or
(b)the computation in accordance with the 1992 Act of the amount of any chargeable gain or allowable loss;
and nothing in this Schedule shall require the profits or losses of any person to be computed for tax purposes as if, in his case, instead of income or losses falling to be brought into account in connection with the taxation of income, there were gains or losses falling to be brought into account in accordance with the 1992 Act.
[F3(2)Nothing in sub-paragraph (1) above applies to paragraph 6 above.]
Textual Amendments
F1Sch. 28AA para. 13 renumbered as para. 13(1) (with effect in accordance with s. 37 of the amending Act) by virtue of Finance Act 2004 (c. 12), s. 32(4)
F2Words in Sch. 28AA para. 13(a) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 68
F3Sch. 28AA para. 13(2) added (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), s. 32(4)