TTM17581 - Schedule 22 Finance Act 2000: Part X the ring fence - capital allowances - ship leasing - Para 101 quantitative restrictions - power to alter amounts by regulations
FA00/SCH22/PARA101
(1) »Ê¹ÚÌåÓýapp Inland Revenue may by regulations alter the amounts for the time being specified in sub-paragraph (3)(a) and (b) and sub-paragraph (5) of paragraph 94 (quantitative restrictions on allowances).
(2) »Ê¹ÚÌåÓýapp regulations may contain such incidental, supplementary and transitional provisions as appear to the Inland Revenue to be appropriate.
References
| Power to alter amounts | TTM10400 |
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