SCHEDULES

SCHEDULE 15 Capital allowances: Schedule A cases etc

Commencement

9

1

Subject to sub-paragraph (2) below, this Schedule has effect—

a

for the purposes of income tax, in relation to the year 1997-98 and subsequent years of assessment; and

b

for the purposes of corporation tax, in relation to accounting periods ending on or after 1st April 1997.

F12

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