Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 2 Consequential amendments

The Finance Act 1999 (c. 16)

Schedule 6 (tax treatment of receipts by way of reverse premium)

104 In paragraph 5, for “section 153 of the Capital Allowances Act 1990 (subsidies, contributions, etc.)” substitute “section 532 of the Capital Allowances Act (the general rule excluding contributions)”.