SCHEDULES
SCHEDULE 10Plant and machinery allowances: fixtures
Fixtures on which business premises renovation allowance has been made
7
In section 9 (interaction between fixtures claims and other claims), in subsection (2)—
(a)
in paragraph (a), after “Part 3” insert “
, 3A
”
, and
(b)
in paragraph (b), after “section 186(2)” insert “
, 186A(2)
”
.