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Finance Act 1998

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[F178U.K.This Part of this Schedule applies to claims for allowances under the Capital Allowances Act which—

(a)are made for corporation tax purposes, and

(b)are required under section 3 of that Act to be included in a tax return.]

Textual Amendments

F1Sch. 18 para. 78 substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579, Sch. 2 para. 103(1)

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