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
”
.