SCHEDULES
SCHEDULE 26Special rate expenditure and the special rate pool
Part 1Amendments of CAA 2001
Consequential amendments
12
In section 266(7) (certain provisions disapplied where election made under section 266)—
a
for “104” substitute “
104E
”
, and
b
for “of long-life assets” substitute “
in connection with special rate expenditure
”
.