SCHEDULES

SCHEDULE 5U.K. Rent and other receipts from land

Part IIIU.K. Minor and consequential amendments

Commencement Information

I1Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.

Capital Allowances Act 1990 (c.1)U.K.

55(1)Section 61 of the Capital Allowances Act 1990 (machinery and plant on lease) is amended as follows.

(2)Omit subsection (6).

(3)In subsection (7) for “403(3)" substitute “ 403 ”.