SCHEDULES
SCHEDULE 10Plant and machinery allowances: fixtures
Changes in ownership
3
In section 198 (election to apportion sale price on sale of qualifying interest)—
a
in subsection (1), after “item 1” insert “
or 9
”
, and
b
in subsection (2)(a), after “item 1” insert “
or (as the case may be) 9
”
.