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 ”.