SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

547

In section 252 (mines, transport undertakings etc)—

(a)

after “is a concern listed in” insert “ section 12(4) of ITTOIA 2005 or ”, and

(b)

after “the profits of the concern under” insert “ Chapter 2 of Part 2 of ITTOIA 2005 or, as the case may be, under ”.