Finance Act, 1987
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Amendment of section 40 (capital allowances for certain leased assets) of Finance Act, 1984. |
26.— Section 40 of the Finance Act, 1984 , is hereby amended by the substitution in paragraph (a) of subsection (10) (inserted by the Finance Act, 1986 ) of “lessee” for “borrower”, and the said paragraph, as so amended, is set out in the Table to this section. | |
TABLE | ||
(a) the manufacture of goods (including activities which would, if the lessee were to make a claim for relief in respect of the trade under Chapter VI of Part I of the Finance Act, 1980 , fall to be regarded for the purposes of that Chapter as the manufacture of goods), or |