Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Capital Allowances Act 2001

337

In section 131(7) (effect of postponement)—

(a)

for “section 403ZB(2) of ICTA (group relief)” substitute “ section 101(3) of CTA 2010 (group relief: meaning of “capital allowance excess”) ”, and

(b)

for “carried” substitute “ brought ”.