(1)Schedule 22 to this Act (tax relief for expenditure on land remediation) has effect for accounting periods ending on or after 1st April 2001.
(2)In that Schedule—
Part 1 provides for a deduction for certain capital expenditure in computing the profits of a Schedule A business or the profits of a trade for the purposes of Case I of Schedule D,
Part 2 provides for entitlement to relief,
Part 3 provides for the manner of giving effect to the relief,
Part 4 makes special provision for companies carrying on life assurance business, and
Part 5 contains supplementary provisions.
(3)Schedule 23 to this Act (which contains consequential amendments) has effect accordingly.