SCHEDULES
SCHEDULE 15 Capital allowances: Schedule A cases etc
Manner of making allowances and charges
5
F11
In subsection (3) of section 67 of that Act of 1990 (manner of giving allowance on thermal insulation), the words from “shall be made” to “corporation tax,” shall be omitted.
F12
After that subsection there shall be inserted the following subsection—
3A
Subsections (2) and (3) above have effect for the purposes of corporation tax only.
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .