Schedules
Schedule 2 Consequential amendments
The Income and Corporation Taxes Act 1988 (c. 1)
54 Section 646 (meaning of “net relevant earnings”)
In subsection (3), for “the 1990 Act (including enactments which under this Act are to be treated as contained in the 1990 Act)” substitute “
the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)
”
.