SCHEDULES
SCHEDULE 9Capital allowances for plant and machinery: anti-avoidance
Restrictions on writing-down allowances
5
(1)
Section 218 of that Act (restriction on B's qualifying expenditure) is amended as follows.
(2)
In subsection (1), for “section 214, 215 or 216” substitute “
section 214 or 216
”
.
(3)
At the end insert—
“(5)
This section is subject to section 218ZA(3).”
(4)
Accordingly, in the heading of that section, insert at the end “
: section 214 or 216
”
.