[F178U.K.This Part of this Schedule applies to claims for allowances under the Capital Allowances Act which—
(a)are made for corporation tax purposes, and
(b)are required under section 3 of that Act to be included in a tax return.]
Textual Amendments
78This Part of this Schedule applies to claims for capital allowances, that is, allowances under the M1Capital Allowances Act 1990 or provisions to which the Tax Acts apply as if they were contained in that Act.