Annex 1: Minor Changes in the Law Change 104: Amendments of CAA: Schedule 1
The consequential amendments made by this Act have brought to light some minor errors in the corresponding consequential amendments made by ITTOIA.
This Act is drafted on the basis of a company starting or ceasing to carry on a trade etc, rather than on the basis of a trade etc commencing or being discontinued. So sections 114(1)(c) (partnership changes) and 337(1)(a) (successions) of ICTA are not specially rewritten. Instead the effects of partnership changes and successions are set out in the main rules where they are relevant.
Some rules that are not rewritten by this Act rely on section 114 or 337 of ICTA. So they are consequentially amended. A similar exercise was undertaken in ITTOIA. In amending the following rules in CAA it has come to light that the amendments made by ITTOIA may not have preserved the law as it was before ITTOIA.