SCHEDULES
SCHEDULE 5Rent and other receipts from land
Part IIIMinor and consequential amendments
Capital Allowances Act 1990 (c. 1)
53
In section 52 of the Capital Allowances Act 1990 (expenditure incurred by holder of interest in land), in subsection (1)(a) for the words from “either for the purposes” to “in the course of a trade” substitute “for the purposes of a trade carried on by him”.