SCHEDULES
SCHEDULE 27Abolition of allowances: consequential amendments and savings
Part 1Consequential amendments
CAA 2001
7
In section 448(3) (additional VAT rebate generates disposal value), omit “or 3” and “and industrial buildings allowances”.
In section 448(3) (additional VAT rebate generates disposal value), omit “or 3” and “and industrial buildings allowances”.