SCHEDULES
SCHEDULE 35Pension schemes etc: minor and consequential amendments
Capital Allowances Act 2001 (c. 2)
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In section 4(2A) (expenditure and sums that are not capital expenditure or capital sums), in the definition of “relevant provision”, for paragraph (d) substitute—
“(d)
sections 188 to 194of FA 2004 (contributions under registered pension schemes), and”.