SCHEDULES
SCHEDULE 6Leasing businesses
Anti-avoidance provisions
17
1
Section 434 (introduction to sections 435 and 436) is amended as follows.
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).