Finance Act 1994 (c.9)U.K.
50(1)Schedule 24 to the Finance Act 1994 is amended as follows.U.K.
(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,”.