SCHEDULES
F1SCHEDULE 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Amendment of provisions relating to roll-over relief in respect of ships
3
1
In subsection (1) of section 33C (re-imposition of deferred charge)—
a
in paragraph (b), for “the shipowner” there shall be substituted “
a qualifying person
”
; and
b
for paragraph (c) there shall be substituted the following paragraph—
c
the expenditure is expenditure the whole or any part of which is expenditure to which the whole or any part of the addition is attributed in accordance with section 33A(5).
2
In subsection (2) of that section—
a
the words “to be”, in the first place where they occur, shall be omitted; and
b
in paragraph (b), for “the shipowner” there shall be substituted “
the qualifying person in question
”
.
Sch. 35 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4