Schedules

Schedule 2 Consequential amendments

The Income and Corporation Taxes Act 1988 (c. 1)

33 Section 395 (leasing contracts and company reconstructions)

In subsection (1)—

a

in paragraph (a), for “machinery or plant” substitute “ plant or machinery ”, and

b

in paragraph (c), for “within the meaning of Part II of the 1990 Act” substitute “ within the meaning of Part 2 of the Capital Allowances Act ”.