73 Contribution allowances: plant and machinery
Finance Act 2013 (2013 c 29) | Legislation

73  Contribution allowances: plant and machinery

(1)     Section 538 of CAA 2001 (contribution allowances: plant and machinery) is amended as follows.

(2)     In subsection (1), omit the “and” at the end of paragraph (a) and after that paragraph insert—

“(aa)     C's contribution is to expenditure on the provision of plant or machinery, and”.

(3)     In subsection (2)—

(a)     in paragraph (a), for “asset provided by means of C's contribution” substitute “plant or machinery”,

(b)     in paragraph (b), for “asset” substitute “plant or machinery”, and

(c)     in paragraph (c)—

(i)     for “asset” substitute “plant or machinery”, and

(ii)     after “times” insert “plant or machinery”.

(4)     The amendments made by this

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