Amendments

Section 104 omitted by Finance Act 2008 Section 82 and Schedule 26 para 11 in relation to expenditure incurred on or after 1 April 2008 for corporation tax purposes, and 6 April 2008 for income tax purposes, and in relation to long-life asset expenditure (within the meaning of Part 2 Chapter 10) incurred before those dates but allocated to a pool in a chargeable period beginning on or after those dates.