SCHEDULES

SCHEDULE 27Abolition of allowances: consequential amendments and savings

Part 1Consequential amendments

CAA 2001

15

In section 569 (election to treat sale as being for an alternative amount), omit—

a

in subsections (3)(a) and (5)(a), “3 or”, and

b

in subsection (5), “319 (building not an industrial building, etc throughout) or”.