Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 21 U.K. CAPITAL ALLOWANCES: MINOR AMENDMENTS

Meaning of “sale and finance leaseback” U.K.

3 In section 221(1) of that Act (meaning of “sale and finance leaseback”), in paragraph (b)(iii), for “any person” substitute “ S or by a person (other than B) who is connected with S ”.