SCHEDULES

SCHEDULE 13Capital Allowances: Miscellaneous Amendments

Leased assets

18In section 73(5) of the [1980 c. 48.] Finance Act 1980 (application of sections 64 to 72 to activities other than trades), for the words “first-year” there shall be substituted the words “writing-down”.

19In Schedule 11 to the [1982 c. 39.] Finance Act 1982, in paragraph 4(3), for the reference to section 243(2) of the Taxes Act 1988 there shall be substituted a reference to section 343(2).