SCHEDULES

SCHEDULE 1 E+W+S Minor and consequential amendments

Capital Allowances Act 2001 (c. 2) E+W

96 E+W In section 29(3)(a) of the Capital Allowances Act 2001 (expenditure incurred for fire safety), for “fire authority” (in both places) substitute “ fire and rescue authority ”.

Commencement Information

I1 Sch. 1 para. 96 in force at 7.9.2004 for specified purposes except in relation to W. and 1.10.2004 otherwise except in relation to W. by S.I. 2004/2304, art. 2 (with art. 3)

I2 Sch. 1 para. 96 in force at 10.11.2004 for W. by S.I. 2004/2917, art. 2