SCHEDULES

SCHEDULE 1U.K.Consequential amendments

Part 2U.K.Other enactments

Capital Allowances Act 2001 (c. 2)U.K.

526(1)Amend section 15 (qualifying activities) as follows.U.K.

(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 ”.