SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
100Capital Allowances Act 2001
In section 257(2) (supplementary), for paragraphs (a) and (b) substitute—
a
section 93(5) of FA 2012 (minimum profits test), or
b
section 103 of FA 2012 (rules for determining policyholders’ share of I - E profit).