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

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