SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Capital Allowances Act 2001 (c. 2)

508 (1) Amend section 406 (reduction where premium relief previously allowed) as follows.

(2) In subsection (1)(b) for “sections 87 and 87A of ICTA” substitute “sections 62 to 67 of CTA 2009”.

(3) In subsection (2) for “sections 87 and 87A of ICTA” substitute “sections 62 to 67 of CTA 2009”.