SCHEDULES

SCHEDULE 12Initial allowances for agricultural buildings

2

1

In subsection (1) of section 124 (expenditure qualifying for allowances)—

a

for “this Part, including” there shall be substituted “writing-down allowances or”; and

b

in paragraph (b), for “this Part” there shall be substituted “writing-down allowances or, as the case may be, section 122”.

2

In subsection (2) of that section, for “this Part” there shall be substituted “writing-down allowances”.