Schedules
Schedule 3 Transitionals and savings
Part 4 Plant and machinery allowances
Fixtures
30 Equipment lessors
Section 177(1)(a)(i) does not apply if the agreement for the lease of the plant or machinery was entered into before 19th March 1997.
Section 177(1)(a)(i) does not apply if the agreement for the lease of the plant or machinery was entered into before 19th March 1997.