SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001 (c. 2)
522
1
Amend Schedule 1 (abbreviations and defined expressions) as follows.
2
In Part 1 at the end insert—
CTA 2009
The Corporation Tax Act 2009
3
In Part 2—
a
in the entry for “accounting period”, in the second column, for “section 12 of ICTA” substitute “
Chapter 2 of Part 2 of CTA 2009
”
,
b
after the entry for “car (in Part 2)” insert—
the charge to corporation tax on income
section 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)
c
in the entry for “overseas property business”, for the words in the second column substitute “
Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA)
”
,
d
omit the entry for “Schedule A business”, and
e
in the entry for “UK property business”, in the second column, at the end insert “
and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA)
”
.