SCHEDULES
SCHEDULE 24Annual investment allowance
Part 2Amendments of other enactments
ICTA
16
ICTA is amended as follows.
17
In section 395(1)(c)
(leasing contracts and company reconstructions), after “for which” insert “
an annual investment allowance or
”
.
18
In paragraph 1(6)(b)(i) of Schedule 18 (group relief), before “a first-year” insert “
an annual investment allowance or
”
.