Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001
328
In section 63(2) (cases in which disposal value is nil)—
a
in paragraph (a) for the words from “charity” to the end substitute “
charitable trust within the meaning of Part 10 of ITA 2007 (see section 519 of that Act)
”
,
b
after paragraph (a) insert—
aa
to a charitable company within the meaning of Part 11 of CTA 2010 (see section 467 of that Act),
ab
to a registered club within the meaning of Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs),
c
in paragraph (b) for “section 507(1) of ICTA” substitute “
section 468 of CTA 2010
”
.