SCHEDULES

SCHEDULE 6 Amendments in connection with charge under Schedule A

The Capital Allowances Act 1990 (c. 1)

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In section 73 of that Act of 1990 (manner of making allowances and charges in respect of machinery and plant), after subsection (3) there shall be inserted the following subsection—

4

Subsections (2) and (3) above apply subject to the provisions of section 32(1B) of the principal Act.