Paragraph 12
In section 266(7) (certain provisions disapplied where election made under section 266)—
(a)
for “104” substitute “ 104E ”, and
(b)
for “of long-life assets” substitute “ in connection with special rate expenditure ”.
In section 266(7) (certain provisions disapplied where election made under section 266)—
for “104” substitute “ 104E ”, and
for “of long-life assets” substitute “ in connection with special rate expenditure ”.