# Finance Act 1998, Paragraph 78

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

This Part of this Schedule applies to claims for allowances under the Capital Allowances Act which—
(a) are made for corporation tax purposes, and
(b) are required under section 3 of that Act to be included in a tax return.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/78 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.