Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001
330
In section 70H(1) (lessee: requirement for tax return treating lease as long funding lease)—
(a)
omit paragraph (a), and
(b)
at the end of paragraph (b) insert
“or
(c)
Chapter 2 of Part 9 of CTA 2010 (long funding leases of plant or machinery)”.