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 ”.