Search Legislation

Corporation Tax Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Capital Allowances Act 2001

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”.

Back to top

Options/Help