Paragraph 11 I1
(1)
Part 2 of Schedule 1 to CAA 2001 (list of defined expressions) is amended as follows.
(2)
Insert the following entries in the appropriate places—
“
balancing adjustment (in Part 3A) section 360M ”
“
balancing event (in Part 3A) section 360N ”
“
lease and related expressions (in Part 3A) section 360Z4 ”
“
proceeds from a balancing event (in Part 3A) section 360O ”
“
qualifying building (in Part 3A) section 360C ”
“
qualifying business premises (in Part 3A) section 360D ”
“
qualifying expenditure (in Part 3A) section 360B ”
“
relevant interest (in Part 3A) Chapter 4 of Part 3A ”
“
residue of qualifying expenditure (in Part 3A) section 360K ”
(3)
In the entry for “sale, transfers under Parts 3, 4, 4A and 10 treated as”, after “3” insert “ , 3A ”.
Annotations
Commencement
- I1
Sch. 6 para. 11 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2