Part IIIIncome Tax, Corporation Tax and Capital Gains Tax
Chapter IGeneral
Capital allowances
59Interaction with VAT capital goods scheme
1
The [1990 c. 1.] Capital Allowances Act 1990 shall have effect with the amendments specified in Schedule 14 to this Act.
2
The amendments made by that Schedule shall have effect in relation to any chargeable period or its basis period ending on or after 6th April 1990.