Capital Allowances Act 2001
365(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”.