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1In subsection (7), for paragraphs (c) and (d) substitute—
“(c)sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; and
(d)sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992.”
2For subsection (3)(b) substitute—
“(b)provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and”.
3In subsection (3)(b), for “section 151 of the Capital Allowances Act 1990 (proceedings to which more than one taxpayer is a party)” substitute “ section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons) ”.
4(1)In the Table, in column 1, omit “Sections 23(4) and 49(4) of the Capital Allowances Act 1990”.
(2)In the Table, in column 2, for “Sections 22B(4), 23(2), 33F(5), 48, 49(2), 51(6A) and 53(1H) of the Capital Allowances Act 1990” substitute “ Sections 43(5) and (6), 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act ”.
F1F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 2 para. 5 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2Sch. 2 para. 5 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 300