Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
365Capital Allowances Act 2001
1
Amend Schedule 1 (abbreviations and defined expressions) as follows.
2
In Part 1 at the end insert—
CTA 2010
The Corporation Tax Act 2010
3
In Part 2 of Schedule 1 (defined expressions)—
a
in the entry for “body of persons”, in the second column, for “section 832(1) of ICTA” substitute “section 1119 of CTA 2010”,
b
in the entry for “the charge to corporation tax on income”, in the second column, for “section 834(1) of ICTA” substitute “section 1119 of CTA 2010”,
c
in the entry for “dual resident investing company”, in the second column, for “section 404 of ICTA” substitute “section 949 of CTA 2010”,
d
in the entry for “offshore installation”, in the second column, for “section 837C of ICTA” substitute “section 1132 of CTA 2010”,
e
in the entry for “overseas property business”, in the second column, for “section 834B of ICTA” substitute “section 1119 of CTA 2010”,
f
in the entry for “tax”, in the second column, for “section 832(3) of ICTA” substitute “section 1119 of CTA 2010”,
g
in the entry for “UK property business”, in the second column, for “section 834B of ICTA” substitute “section 1119 of CTA 2010”,
h
in the entry for “United Kingdom”, in the second column, for “section 830(1) of ICTA” substitute “section 1170 of CTA 2010”, and
i
in the entry for “within the charge to tax”, in the second column, for “section 832(1) of ICTA” substitute “section 1167 of CTA 2010”.