SCHEDULE 2 Consequential Amendments
Capital Allowances Act 2001 (2001 c 2) | Legislation

SCHEDULE 2 Consequential Amendments

Section 578

The Taxes Management Act 1970 (c 9)

Section 42 (procedure for making claims etc)

1

In subsection (7), for paragraphs (c) and (d) substitute—

“(c)     sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; and

(d)     sections 40B(5), 40D, 41 and 42 of the Finance (No 2) Act 1992.â€

Section 57 (regulations about appeals)

2

For subsection (3)(b) substitute—

“(b)     provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), andâ€.

Section 58 (proceedings in tax cases in Northern Ireland)

3

In subsection (3)(b), for “section 151 of the Capital Allowances Act 1990 (proceedings to which more than one taxpayer is a party)†substitute “section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons)â€.

Section 98 (special returns, etc)

4

(1)     In the Table, in column 1, omit “Sections 23(4) and 49(4) of the Capital Allowances Act 1990â€.

(2)     In the Table, in column 2, for “Sections 22B(4), 23(2), 33F(5), 48, 49(2), 51(6A) and

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