SCHEDULES

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

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

9 U.K. In section 198 (election to apportion sale price on sale of qualifying interest), for subsection (5)(a) substitute—

“(a) sections 186, 186A and 187 (fixtures on which industrial buildings allowance, business premises renovation allowance or research and development allowance has been made),”.