SCHEDULES

SCHEDULE 26 U.K.Restrictions on buying capital allowances

Extension of restrictions to other qualifying activities U.K.

5 (1) Section 212B (circumstances where Chapter 16A applies) is amended as follows. U.K.

(2) In subsection (1)—

(a) in paragraph (a), for “a trade (“the relevant trade”)” substitute “ a qualifying activity (“the relevant activity”) ”, and

(b) in paragraph (c), for “trade” (in both places) substitute “ activity ”.

(3) In subsection (3) for “trade” substitute “ activity ”.