# Finance Act 1997, Paragraph 5

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

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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/14/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-14/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.