# Finance Act 2008, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/26/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.