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Finance Act 2008

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This is the original version (as it was originally enacted).

Part 2Amendments of other enactments

ICTA

16ICTA is amended as follows.

17In section 395(1)(c) (leasing contracts and company reconstructions), after “for which” insert “an annual investment allowance or”.

18In paragraph 1(6)(b)(i) of Schedule 18 (group relief), before “a first-year” insert “an annual investment allowance or”.

FA 2000

19(1)Schedule 22 to FA 2000 (tonnage tax) is amended as follows.

(2)In paragraph 87(1)(a), for “a first-year allowance shall not” substitute “no annual investment allowance or first-year allowance is to be”.

(3)In paragraph 94(2), after “any” insert “annual investment allowance or”.

ITA 2007

20ITA 2007 is amended as follows.

21In section 76 (first-year allowances)—

(a)after “from” insert “an annual investment allowance or”, and

(b)in the heading, after “allowances” insert “and annual investment allowances”.

22In section 78 (arrangements to reduce tax liabilities)—

(a)in subsection (1)(a), after “the” insert “annual investment allowance or”, and

(b)in the heading, after “allowances” insert “and annual investment allowances”.

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