SCHEDULES

SCHEDULE 27Abolition of allowances: consequential amendments and savings

Part 1Consequential amendments

CAA 2001

3

In section 2(3) (general means of giving effect to capital allowances), omit—

(a)

“sections 352 to 355 (industrial buildings allowances);”, and

(b)

“sections 391 and 392 (agricultural buildings allowances);”.