
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThis
Section
only
Status:
This is the original version (as it was originally enacted).
Capital Allowances Act 2001 (c. 2)
This section has no associated Explanatory Notes
504(1)Amend section 392 (UK property business and Schedule A business) as follows.
(2)In subsection (2) omit “, or a Schedule A business,”.
(3)In subsection (2A)—
(a)omit the words from “is within” to “and he”, and
(b)for “treating him as if he had been carrying on” substitute “treating the person as having carried on”.
(4)Omit subsection (3).
(5)For the title substitute “UK property businesses”.
Back to top