SCHEDULES

SCHEDULE 1 U.K. Capital allowances

PART 4 U.K. Amendments of CAA 2001 relating to other allowances

Research and development U.K.

15 (1) Section 450 (giving effect to allowances and charges) is amended as follows. U.K.

(2) The existing provision becomes subsection (1) of the section.

(3) After that subsection insert—

“(2) This section is subject to section 6E (giving effect to allowances and charges: NI rate activity cases).”