SCHEDULES
SCHEDULE 22 Tonnage tax
Part X The ring fence: capital allowances: ship leasing
Quantitative restrictions: power to alter amounts by regulations
101
(1)
The Inland Revenue may by regulations alter the amounts for the time being specified in sub-paragraph (3)(a) and (b) and sub-paragraph (5) of paragraph 94 (quantitative restrictions on allowances).
(2)
The regulations may contain such incidental, supplementary and transitional provisions as appear to the Inland Revenue to be appropriate.