SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

522

1

Amend Schedule 1 (abbreviations and defined expressions) as follows.

2

In Part 1 at the end insert—

CTA 2009

The Corporation Tax Act 2009

3

In Part 2—

a

in the entry for “accounting period”, in the second column, for “section 12 of ICTA” substitute “ Chapter 2 of Part 2 of CTA 2009 ”,

b

after the entry for “car (in Part 2)” insert—

the charge to corporation tax on income

section 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)

c

in the entry for “overseas property business”, for the words in the second column substitute “ Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”,

d

omit the entry for “Schedule A business”, and

e

in the entry for “UK property business”, in the second column, at the end insert “ and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”.