SCHEDULES

SCHEDULE 10 U.K.Plant and machinery allowances: fixtures

Fixtures on which business premises renovation allowance has been made U.K.

7 U.K.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) ”.