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).”