SCHEDULES
SCHEDULE 8Long funding leases of plant or machinery
Part 1Capital allowances
General exclusions applying to certain sections
4
1
Section 46 is amended as follows.
2
In subsection (2) (the general exclusions) in general exclusion 8—
a
for “Either” substitute
Any
, and
b
after the entry relating to section 13 insert— “
section 13A (use for other purposes of plant or machinery provided for long funding leasing);
”
.