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).