FA 2000U.K.
19(1)Schedule 22 to FA 2000 (tonnage tax) is amended as follows.U.K.
(2)In paragraph 87(1)(a), for “a first-year allowance shall not” substitute “ no annual investment allowance or first-year allowance is to be ”.
(3)In paragraph 94(2), after “any” insert “ annual investment allowance or ”.