SCHEDULES
SCHEDULE 25First-year tax credits
Part 1Amendments of CAA 2001
3
1
Section 3 (claims for capital allowances) is amended as follows.
2
In subsection (1), after “Act” insert “, and no first-year tax credit is to be paid under Schedule A1,”.
3
After subsection (2A) insert—
2B
Any claim for a first-year tax credit under Schedule A1 must be separately identified as such in the return.