SCHEDULES

F1SCHEDULE 17

Annotations:
Amendments (Textual)
F1

Sch. 17 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, s. 580, Sch. 4

Machinery and plant: general

6

1

Section 25 (qualifying expenditure) shall be amended as follows.

2

In subsection (1)(a)(ii) the words from “in the case of a person” to “of a company” shall be omitted.

3

Subsection (2) shall be omitted.

4

In subsection (3) the words “, but not being a company,” shall be omitted.

5

In subsection (4)—

a

in paragraph (a) the words “(whether a company or not)” shall be omitted; and

b

in paragraph (b) the words “, in the case of a person other than a company,” shall be omitted.