SCHEDULES

SCHEDULE 32 U.K.Leases of plant or machinery

Transfer and long funding leaseback: restrictions on lessee's allowances U.K.

13 U.K.In section 52(5) of CAA 2001 (first-year allowances), insert at the appropriate place— “ section 70DA(2) (transfer and long funding leaseback: no first-year allowance for lessee), ”.