Schedules

Schedule 3 U.K. Transitionals and savings

Part 3 U.K. General

Capital expenditure U.K.

9 U.K.Subsections (2) and (3) of section 4 apply with the omission of the words “or property business” in relation to expenditure incurred or sums paid or received before 26th November 1996.

Exclusion of double relief U.K.

10 U.K.Section 9 does not apply in relation to expenditure incurred before 24th July 1996.