SCHEDULES

SCHEDULE 6U.K.Leasing businesses

Anti-avoidance provisionsU.K.

17(1)Section 434 (introduction to sections 435 and 436) is amended as follows.U.K.

(2)In subsection (2), for “question A or B” substitute “ question A, B or C ”.

(3)After subsection (4) insert—

(5)Question C is the question of the amount of any disposal value to be substituted by section 398G(3).