SCHEDULES

SCHEDULE 26 U.K. Special rate expenditure and the special rate pool

Part 1 U.K. Amendments of CAA 2001

Consequential amendments U.K.

12 U.K. In section 266(7) (certain provisions disapplied where election made under section 266)—

(a) for “104” substitute “ 104E ”, and

(b) for “of long-life assets” substitute “ in connection with special rate expenditure ”.