Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 26 U.K. Restrictions on buying capital allowances

Extension of restrictions to other qualifying activities U.K.

7 (1) Section 212I (relevant percentage share) is amended as follows. U.K.

(2) In subsections (1) and (3) for “trade” substitute “ activity ”.

(3) In subsection (2) for “a trade” substitute “ an activity ”.