Part 3 Related Amendments
Finance Act 2021 (2021 c 26) | Legislation

Part 3 Related Amendments

TMA 1970

13

In section 98 of TMA 1970 (penalty for failure to provide information etc), in the second column of the Table, in the entry relating to CAA 2001, after “45G(4) and (5),” insert “45R(5) and (6),”.

CAA 2001

14

CAA 2001 is amended as follows.

15

(1)     Section 3 (claims for capital allowances) is amended as follows.

(2)     After subsection (2) insert—

“(2ZZA)     Any claim for a first-year allowance under section 45O (expenditure on plant and machinery for use in freeport tax sites)

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