Paragraph 1
In this Schedule—
(a)
" the Act of 1968 " means the 1968 c. 3.Capital Allowances Act 1968 ;
(b)
" the Act of 1970 " means the 1970 c. 10.Income and Corporation Taxes Act 1970 ; and
(c)
" year " means year of assessment within the meaning of the Act of 1970.