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.

7 U.K.In column 1 of the table in section 84 (cases in which short-life asset treatment is ruled out), for item 4 substitute—

“4 The expenditure is special rate expenditure (see Chapter 10A).”