Paragraph 5
United Kingdom
In section 42(2) (rate of writing down assets leased outside the United Kingdom), after “above” there shall be inserted “ which is not expenditure to which Chapter IVA of this Part applies ”.
United Kingdom
In section 42(2) (rate of writing down assets leased outside the United Kingdom), after “above” there shall be inserted “ which is not expenditure to which Chapter IVA of this Part applies ”.