Schedules

Schedule 2U.K. Consequential amendments

The Taxation of Chargeable Gains Act 1992 (c. 12)U.K.

Section 37 (consideration chargeable to tax on income)U.K.

77In subsection (2), for paragraphs (a) and (b) substitute—

“(a)taken into account in the making of a balancing charge under the Capital Allowances Act but excluding Part 10 of that Act,

(b)brought into account as the disposal value of plant or machinery under Part 2 of that Act, or

(c)brought into account as the disposal value of an asset representing qualifying expenditure under Part 6 of that Act.”