Finance Act 1990 (c. 29)

SCHEDULES

SCHEDULE 17 U.K. Capital Allowances: Assimilation of Claims by Companies to Claims by Individuals

Machinery and plant: supplementary U.K.

14 In section 79 (effect of use partly for trade etc. and partly for other purposes) in subsection (6) the words “or is disclaimed under subsection (4) of that section”, the words “or (4)” and the words “or as disclaimed” shall be omitted.

15 In section 80 (effect of subsidies towards wear and tear) in subsection (6) the words “or is disclaimed under subsection (4) of that section”, the words “or (4)” and the words “or as disclaimed” shall be omitted.