Schedules

Schedule 3U.K. Transitionals and savings

Part 4U.K. Plant and machinery allowances

FixturesU.K.

Fixture on which a plant and machinery allowance has been claimedU.K.

38Section 185 does not apply if the disposal event which required the disposal value to be brought into account as mentioned in subsection (1)(d) occurred before 24th July 1996.