Expenditure incurred on long-term assets other than non-dedicated mobile assetsU.K.
2(1)Section 3 (expenditure incurred on long-term assets other than non-dedicated mobile assets) is amended as follows.U.K.
(2)In subsection (4) (whole of expenditure to be allowable, except as provided by the provisions there specified) for “section 4” substitute “ sections 3A and 4 ”.