Corporation Tax Act 2010

Capital Allowances Act 2001

344 (1) Amend section 220 (allocation of expenditure to a chargeable period) as follows.

(2) In subsection (A1)—

(a) in paragraph (a) for “ICTA” substitute “CTA”, and

(b) in paragraph (b)—

(i) for “ICTA” (after “that”) substitute “CTA”, and

(ii) for “an ICTA” substitute “a CTA”.

(3) In subsection (5)—

(a) for “An ICTA” substitute “A CTA”, and

(b) for “ICTA” (after “the”) substitute “CTA”.

(4) In subsection (6)—

(a) for “An “ICTA” substitute “A “CTA”, and

(b) for “section 832(1) of ICTA” substitute “section 1119 of CTA 2010”.

(5) In subsection (10) for “Schedule 18 to ICTA” substitute “Chapter 6 of Part 5 of CTA 2010”.