Schedules

Schedule 2 U.K. Consequential amendments

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

Section 395 (leasing contracts and company reconstructions) U.K.

33 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 ”.