Schedules

Schedule 2 Consequential amendments

The Finance Act 1991 (c. 31)

73 Section 65 (reimbursement by defaulter in respect of certain abandonment expenditure)

In subsection (8), for “section 153 of the Capital Allowances Act 1990 (subsidies, contributions, etc.)” substitute “ section 532 of the Capital Allowances Act (the general rule excluding contributions) ”.