Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 36 U.K. Foster carers

Part 3 U.K. Capital allowances

Expenditure incurred in a relevant chargeable period not qualifying expenditure U.K.

18 U.K. Capital expenditure (“excluded capital expenditure”) which is incurred—

(a) by a relevant individual,

(b) in a relevant chargeable period, and

(c) on the provision of plant or machinery wholly or partly for the purposes of the provision of foster care by the individual,

does not constitute qualifying expenditure for the purposes of CAA 2001.