Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Capital Allowances Act 2001

351

In section 261A(3) (special leasing: leasing partnerships)—

(a)

in paragraph (a) for “Part 3” to “etc)” substitute “Chapter 4 of Part 9 of CTA 2010 (sales of lessors: leasing business carried on by a company in partnership)”, and

(b)

in paragraph (b) for “section 785ZA of ICTA” substitute “section 887 of CTA 2010”.