SCHEDULES
SCHEDULE 9Capital allowances for plant and machinery: anti-avoidance
3Restrictions on writing-down allowances
In section 214 of that Act (connected persons), after “218” insert “(or, as the case may be, 218ZA(3))”.
In section 214 of that Act (connected persons), after “218” insert “(or, as the case may be, 218ZA(3))”.