SCHEDULES
SCHEDULE 17Capital Allowances: Assimilation of Claims by Companies to Claims by Individuals
Machinery and plant: general
5
1
Section 24 (writing-down allowances and balancing adjustments) shall be amended as follows.
2
In subsection (3) the words “in connection with a trade carried on by a person other than a company” shall be omitted.
3
Subsection (4) shall cease to have effect.