SCHEDULES

SCHEDULE 18 CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES

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1

Section 188 of that Act (cessation of ownership when person ceases to have qualifying interest) is amended as follows.

2

In subsection (1), after paragraph (c) insert—

ca

section 182A (purchaser of land discharging obligations of client under energy services agreement),

3

In subsection (3)(a), for “or 182” substitute “ , 182 or 182A ”.