Capital Allowances Act 1990

Finance Act 1988 c. 39

9 (1) In section 62(2)(b) of the Finance Act 1988 for “Schedule 7 to the Capital Allowances Act 1968” there shall be substituted “sections 157 and 158 of the Capital Allowances Act 1990”.

(2) In section 63 of that Act—

(a) for the words “the Capital Allowances Act 1968”, in each place where they appear, there shall be substituted “the Capital Allowances Act 1990”;

(b) for “91”, in each place where it appears, there shall be substituted “137”;

(c) for “92”, “92(2)” and “92(3)” there shall be substituted respectively “138”, “138(2)” and “138(3)”; and

(d) in subsection (3)(b) for “(3)(c)” there shall be substituted “(6)(c)”.

(3) In section 64(6)(c) of that Act for the words from “means-” to the end there shall be substituted “means Part IV of the Capital Allowances Act 1990;”.

(4) In paragraph 3(1) of Schedule 12 to that Act for the words from “Capital Allowances” to “1971” there shall be substituted “Capital Allowances Act 1990”.