# Capital Allowances Act 2001, Paragraph 3: Section 58 (proceedings in tax cases in Northern Ireland)


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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.