SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

491

1

Amend section 253 (companies with investment business) as follows.

2

In subsection (2) for “section 75(4) of ICTA” substitute “ section 1233 of CTA 2009 ”.

3

In subsection (4) for “Case I of Schedule D” substitute “ Part 3 of CTA 2009 ”.

4

In subsection (6) for “section 75(4) of ICTA” substitute “ section 1233 of CTA 2009 ”.