SCHEDULES
SCHEDULE 15Capital allowances: Schedule A cases etc
Manner of making allowances and charges
5
1
In subsection (3) of section 67 of that Act of 1990 (manner of giving allowance on thermal insulation), the words from “shall be made” to “corporation tax,” shall be omitted.
2
After that subsection there shall be inserted the following subsection—
3A
Subsections (2) and (3) above have effect for the purposes of corporation tax only.
3
After subsection (4) of that section there shall be inserted the following subsection—
4A
Where the letting of any industrial building or structure by any person is deemed by virtue of section 28A to be in the course of a trade, subsection (1) above shall have effect as if that person occupied that building or structure for the purposes of that trade throughout the period for which it is let by him.