Capital Allowances Act 2001 Sch 2 para 3

Sch 2 para 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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