Schedules
Schedule 3 Transitionals and savings
Part 4 Plant and machinery allowances
Hire-purchase and similar contracts
15 Plant or machinery acquired under hire purchase etc.
Section 67(2) applies with the omission of the words in brackets if the contract under which the expenditure was incurred was entered into before 27th July 1989.
16 Plant or machinery on hire purchase etc.: fixtures
Section 69(2) does not apply if the plant or machinery became a fixture before 28th July 2000.
17 Plant or machinery provided by lessee
In section 70(1), paragraphs (c) and (d) do not apply if the lease was entered into before 12th July 1984, or on or after that date under an agreement made before that date.