Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 26 Special rate expenditure and the special rate pool

Part 1 Amendments of CAA 2001

Consequential amendments

12 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”.