# Capital Allowances Act 2001, Paragraph 65: Schedule 21 (tax relief in connection with schemes for rationalising industry and other redundancy schemes)


In paragraph 6(1)(a), for “Part I or II of the 1990 Act in taxing the trade” substitute “ Part 2 or 3 of the Capital Allowances Act in calculating the profits of a trade ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/65 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.