SCHEDULES
SCHEDULE 1Capital allowances
PART 4Amendments of CAA 2001 relating to other allowances
Dredging allowances
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1
Section 489 (giving effect to allowances) is amended as follows.
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).