Paragraph 581

(1)

Amend Schedule 20 (leases of plant or machinery) as follows.

(2)

In paragraph 2(3)—

(a)

for “to 809ZD” substitute “ to 809ZF ”, and

(b)

in paragraph (a)—

(i)

for “section 809ZB(4)” substitute “ section 809ZF(3) to (5) ”, and

(ii)

the substituted subsection (which as a result of paragraph (i) is substituted for section 809ZF(3) to (5)) is renumbered “(3)”.

(3)

In paragraph 11—

(a)

in sub-paragraph (2) omit “Section 502B of ICTA or”,

(b)

in sub-paragraph (5) omit “section 502B of ICTA or”,

(c)

in sub-paragraph (7) omit “section 502B(2) of ICTA or”,

(d)

in sub-paragraph (8) omit “Section 502C of ICTA or”, and

(e)

in sub-paragraph (9) omit “section 502D of ICTA or”.