SCHEDULE 17U.K. Capital Allowances: Assimilation of Claims by Companies to Claims by Individuals
Machinery and plant: leased assets and inexpensive carsU.K.
9In section 41 (writing-down allowances) in subsection (3) the words “or is disclaimed under subsection (4) of that section”, the words “or under subsection (4)” and the words “or as disclaimed” shall be omitted.