SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

526

1

Amend section 15 (qualifying activities) as follows.

2

In subsection (1)—

a

in paragraph (b) for “Schedule A” substitute “ property ”,

b

in paragraph (f) after “listed in” insert “ section 12(4) of ITTOIA 2005 or ”.

3

In subsection (3)(a) for “Schedule A” substitute “ property ”.