xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 26Restrictions on buying capital allowances

Restrictions where certain conditions met

2(1)Section 212B (circumstances where Chapter 16A applies) is amended as follows.

(2)For subsection (1)(d) substitute—

(d)the qualifying change meets one of the limiting conditions.

(3)For subsection (4) substitute—

(4)Sections 212LA and 212M set out the limiting conditions and specify when those conditions are met.