SCHEDULES

SCHEDULE 1 U.K. Consequential amendments

Part 2 U.K. Other enactments

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

556 (1) Amend section 354 (buildings temporarily out of use) as follows. U.K.

(2) In subsection (3)—

(a) after “as may be made under” insert “ section 254 of ITTOIA 2005 or ”, and

(b) after “chargeable to tax under” insert “ Chapter 18 of Part 2 of ITTOIA 2005 or, as the case may be, under ”.

(3) In subsection (5) for “section 113(1)” to the end substitute “ section 18 of ITTOIA 2005 or section 337(1) of ICTA (effect of company ceasing to trade etc). ”