# Finance Act 1997, Paragraph 1


Section 32 of the Taxes Act 1988 (capital allowances in Schedule A cases) shall cease to have effect, both for the purposes of income tax and for the purposes of corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-15/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.