Finance Act 2006

Yn ddilys o 19/07/2006

4(1)Section 46 is amended as follows.U.K.

(2)In subsection (2) (the general exclusions) in general exclusion 8—

(a)for “Either” substitute Any

(b)after the entry relating to section 13 insert— “ section 13A (use for other purposes of plant or machinery provided for long funding leasing); ”.