http://www.legislation.gov.uk/id/ukpga/2001/2

Schedules

Schedule 2 Consequential amendments

The Finance Act 1999 (c. 16)

Schedule 6 (tax treatment of receipts by way of reverse premium)

104

In paragraph 5, for “section 153 of the Capital Allowances Act 1990 (subsidies, contributions, etc.)” substitute “ section 532 of the Capital Allowances Act (the general rule excluding contributions) ”.