Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 8 U.K. Long funding leases of plant or machinery

Part 1 U.K. Capital allowances

General exclusions applying to certain sections U.K.

4 (1) Section 46 is amended as follows. U.K.

(2) In subsection (2) (the general exclusions) in general exclusion 8—

(a) for “Either” substitute “Any

(b) after the entry relating to section 13 insert— “ section 13A (use for other purposes of plant or machinery provided for long funding leasing); ”.