1(1)In section 1(2) of the [1990 c. 1.] Capital Allowances Act 1990, after the words “shall include a reference to” there shall be inserted the words “a qualifying hotel and to”.
(2)In section 7(1) of that Act, for the words “this Part, except Chapter I,” there shall be substituted the words “this Chapter and Chapter III as it applies for the purposes of this Chapter”.
(3)This paragraph shall apply in relation to any chargeable period or its basis period ending on or after 6th April 1990.