# Finance Act 2008, Paragraph 19


(1) Schedule 22 to FA 2000 (tonnage tax) is amended as follows.
(2) In paragraph 87(1)(a), for “a first-year allowance shall not” substitute “ no annual investment allowance or first-year allowance is to be ”.
(3) In paragraph 94(2), after “any” insert “ annual investment allowance or ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/24/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-24/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.