xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 5Rent and other receipts from land

Part IIIMinor and consequential amendments

Capital Allowances Act 1990 (c. 1)

53In 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”.