SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Capital Allowances Act 2001

101

(1)

Section 261 (special leasing: life assurance business) is amended as follows.

(2)

For “life assurance business” substitute “ long-term business ”.

(3)

In the heading, for “life assurance business” substitute “ long-term business ”.