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SCHEDULES

SCHEDULE 18U.K. 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.U.K.

(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 ”.