SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Capital Allowances Act 2001 (c. 2) U.K.

507 (1) Amend section 393T (giving effect to allowances and charges) as follows. U.K.

(2) In subsection (2) omit “, or a Schedule A business,”.

(3) In subsection (2A)—

(a) for the words from “person” to “his” substitute “ person's ”,

(b) for “by him” substitute “ by the person ”, and

(c) for “treating him as if he had been carrying on” substitute “ treating the person as having carried on ”.

(4) Omit subsection (3).