Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 9 U.K. Capital allowances for plant and machinery: anti-avoidance

Restrictions on writing-down allowances U.K.

5 (1) Section 218 of that Act (restriction on B's qualifying expenditure) is amended as follows. U.K.

(2) In subsection (1), for “section 214, 215 or 216” substitute “ section 214 or 216 ”.

(3) At the end insert—

“(5) This section is subject to section 218ZA(3).”

(4) Accordingly, in the heading of that section, insert at the end “ : section 214 or 216 ”.