# Finance Act 1990, Paragraph 7

Extent: E+W+S+N.I.

In section 30 (first-year allowances) in subsection (1)(a) the words “or, in the case of a company, disclaim it” shall be omitted.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/17/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-17/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.