SCHEDULES
SCHEDULE 6U.K.Capital allowances: renovation of business premises in disadvantaged areas
Part 2U.K.Consequential amendments
11(1)Part 2 of Schedule 1 to CAA 2001 (list of defined expressions) is amended as follows.U.K.
(2)Insert the following entries in the appropriate places—
“balancing adjustment (in Part 3A) | section 360M” |
“balancing event (in Part 3A) | section 360N” |
“lease and related expressions (in Part 3A) | section 360Z4” |
“proceeds from a balancing event (in Part 3A) | section 360O” |
“qualifying building (in Part 3A) | section 360C” |
“qualifying business premises (in Part 3A) | section 360D” |
“qualifying expenditure (in Part 3A) | section 360B” |
“relevant interest (in Part 3A) | Chapter 4 of Part 3A” |
“residue of qualifying expenditure (in Part 3A) | section 360K” |
(3)In the entry for “sale, transfers under Parts 3, 4, 4A and 10 treated as”, after “3” insert “ , 3A ”.