Section 72 | Expenditure on required fire precautions

(1)In CAA 2001, omit section 29 (expenditure on required fire precautions).

(2)In section 23(2) of that Act, omit “section 29 (fire safety);”.

(3)In consequence of the amendment made by subsection (1)—

(a)in the Fire and Rescue Services Act 2004 (c. 21), omit paragraph 96 of Schedule 1, and

(b)in the Fire and Rescue Services (Northern Ireland) Order 2006 (S.I. 2006/1254 (N.I. 9)), omit paragraph 24 of Schedule 3 (and the entry relating to CAA 2001 in Schedule 4).

(4)The amendments made by subsections (1) and (2) have effect—

(a)for corporation tax purposes, in relation to expenditure incurred on or after 1 April 2008, and

(b)for income tax purposes, in relation to expenditure incurred on or after 6 April 2008.