# Finance Act 2004, Paragraph 2


(1) Section 3 (expenditure incurred on long-term assets other than non-dedicated mobile assets) is amended as follows.
(2) In subsection (4) (whole of expenditure to be allowable, except as provided by the provisions there specified) for “section 4” substitute “ sections 3A and 4 ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/37/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-37/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.