Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 43 U.K. PRT: abolition of provisional expenditure allowance

Interpretation U.K.

1 U.K. In this Schedule—

• “future chargeable period” means a chargeable period beginning after 30 June 2009;

• “provisional expenditure allowance” means an amount calculated under section 2(9)(a) of OTA 1975.