In subsection (2), for “section 153 of the Capital Allowances Act 1990 (subsidies etc.)” substitute “section 532 of the Capital Allowances Act (exclusion of expenditure met by contributions)”.

In paragraph 3(6)(c)(i), for “section 28 of the Capital Allowances Act 1990 (machinery and plant of investment companies)” substitute “Part 2 of the Capital Allowances Act (plant and machinery allowances)”.