3(1)Section 3 (claims for capital allowances) is amended as follows.U.K.
(2)In subsection (1), after “Act” insert “ , and no first-year tax credit is to be paid under Schedule A1, ”.
(3)After subsection (2A) insert—
“(2B)Any claim for a first-year tax credit under Schedule A1 must be separately identified as such in the return.”