Schedules

Schedule 2 Consequential amendments

The Income and Corporation Taxes Act 1988 (c. 1)

Section 832 (interpretation of the Tax Acts)

60 In subsection (1)—

(a) in the definition of “capital allowance”, for “the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”, and

(b) for the definition of “the Capital Allowances Acts” substitute—

““the Capital Allowances Act” means the Capital Allowances Act 2001;”.