SCHEDULES
SCHEDULE 18 CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES
7
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
”
.