# Finance Act 2005, Paragraph 11


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/6/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-6/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.