Capital Allowances Act 2001

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

This section has no associated Explanatory Notes

33In 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 ”.