Taxation (International and Other Provisions) Act 2010

Capital Allowances Act 2001 (c. 2) U.K.

233 U.K. The Capital Allowances Act 2001 is amended as follows.

234 U.K. In section 60(1)(c) (meaning of “disposal receipt”) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.

235 U.K. In section 420(b) (meaning of “disposal receipt”) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.

236 U.K. In section 476(1)(b) (disposal value of patent rights) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.