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SCHEDULES
PART 3 Amendments of Part 2 of CAA 2001: plant and machinery allowances
3.(1) Section 12 (expenditure incurred before qualifying activity carried on)...
4.In section 15 (qualifying activities), after subsection (2) insert—
5.After section 51J insert— Sixth restriction: allocation where profits chargeable...
6.(1) Section 61 (disposal events and disposal values) is amended...
7.After section 66A insert— Effect of changes in Northern Ireland...
8.After section 212 insert— CHAPTER 16ZA Asset provided or used...
9.In section 247 (giving effect to allowances and charges: trades),...
10.In Schedule A1 (first year tax credits), in paragraph 2,...
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