# Finance Act 1993, Paragraph 5

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

(1) In subsection (2)(a) of section 39 (definition of a qualifying purpose), for “subsections (2) and (3)” there shall be substituted “ subsections (2) to (3B) ”.
(2) In subsection (8)(b) of that section (anti-avoidance provision in respect of chartering), after “new expenditure,” there shall be inserted “ a first-year allowance by virtue of section 22(3B) or ”.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.