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.

57In section 73 of the Capital Allowances Act 1990 (manner of making allowances and charges under Part II: machinery and plant)—

(a)in subsection (1), for “subsections (1A) and (2)" substitute “ subsection (2) ”;

(b)omit subsection (1A); and

(c)in subsection (2), omit “and section 67(3)".