SCHEDULES

I1SCHEDULE 33REPEALS

Annotations:
Commencement Information
I1

Sch. 33 in force at Royal Assent but for coming into force of individual repeals, see appropriate notes

Part 2 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

6

The remaining repeals have effect in accordance with paragraph 40(2) of Schedule 15 to this Act.

(4) CAPITAL ALLOWANCES: ENERGY-SAVING PLANT AND MACHINERY

Short title and chapter

Extent of repeal

Capital Allowances Act 2001 (c. 2)

In section 39, the word “or” immediately preceding the words “section 45”.

In section 46(1), the word “or” immediately preceding the words “section 45”.

These repeals have effect in accordance with section 65 of this Act.

(5) CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE

Short title and chapter

Extent of repeal

Capital Allowances Act 2001 (c. 2)

In section 164(4)(a), the words “, of an amount equal to the net abandonment cost,”.

In section 165(1)(b), the words “on the demolition of plant or machinery”.