SCHEDULES

SCHEDULE 27 Minor and consequential amendments about railways

Finance Act 1994 (c.9)

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1

Schedule 24 to the Finance Act 1994 is amended as follows.

2

In paragraph 15(11) (trading losses), after paragraph (b) insert—

ba

a wholly owned subsidiary of the Strategic Rail Authority;

3

In paragraph 19(5) (leased assets: special cases), after paragraph (b) insert—

ba

the Strategic Rail Authority,

bb

a wholly owned subsidiary of the Strategic Rail Authority,