SCHEDULES
SCHEDULE 9Capital allowances for plant and machinery: anti-avoidance
4Restrictions on writing-down allowances
In section 216 of that Act (sale and leaseback, etc), in subsection (1), after “218” insert “(or, as the case may be, 218ZA(3))”.
In section 216 of that Act (sale and leaseback, etc), in subsection (1), after “218” insert “(or, as the case may be, 218ZA(3))”.