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SCHEDULES

SCHEDULE 9Capital allowances for plant and machinery: anti-avoidance

Restrictions on writing-down allowances

5(1)Section 218 of that Act (restriction on B’s qualifying expenditure) is amended as follows.

(2)In subsection (1), for “section 214, 215 or 216” substitute “section 214 or 216”.

(3)At the end insert—

(5)This section is subject to section 218ZA(3).

(4)Accordingly, in the heading of that section, insert at the end “: section 214 or 216”.