Paragraph 4

For subsection (6) of section 41 (cases where the provision for separate pools for leased assets and inexpensive cars do not apply) there shall be substituted the following subsection—

“(6)

This section does not apply—

(a)

to machinery or plant in relation to which sections 24, 25 and 26 apply in accordance with section 34, 79 or 80; or

(b)

to machinery or plant the expenditure on which is expenditure to which Chapter IVA of this Part applies.”