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SCHEDULE 12S MINOR AND CONSEQUENTIAL AMENDMENTS

PART 1 S MINOR AND CONSEQUENTIAL AMENDMENTS: GENERAL

Capital Allowances Act 1990 (c.1)S

51In each of sections 51(3) and 125(1) of the Capital Allowances Act 1990 (interpretation), for paragraph (b) substitute—

(b)in Scotland, the interest of the owner or an agreement to acquire such an interest,.