SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

553

In section 326(1) (interpretation of section 325) in the definition of “premium”—

(a)

after “corresponds to” insert“—

(a)”, and

(b)

at end insert“, or

(b)

an amount brought into account as a receipt in calculating the profits of a UK property business under sections 277 to 281 of ITTOIA 2005 that is calculated by reference to the sum;”.