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This is the original version (as it was originally enacted).
This section has no associated Explanatory Notes
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”.
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