SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1997 (c. 16)
447
The Finance Act 1997 is amended as follows.
448
In Schedule 12 (leasing arrangements: finance leases and loans), in paragraph 11(11) for sub-paragraphs (a) and (b) substitute—
“(a)
section 165 or 168 of ITTOIA 2005 or section 142 or 145 of the Corporation Tax Act 2009 (preparation and restoration expenditure in relation to waste disposal site), or
(b)
section 170 of ITTOIA 2005 or section 147 of the Corporation Tax Act 2009 (cemeteries etc),”.