SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

478

(1)

Amend section 17 (furnished holiday lettings) as follows.

(2)

In subsection (1) omit “, or a Schedule A business,”.

(3)

In subsection (3), in the second sentence for “has the meaning given by section 504 of ICTA” substitute “has the same meaning as it has for the purposes of Chapter 6 of Part 4 of CTA 2009 (see section 265)”.