Related Commentary  

10(1)  Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.

10(2)  [Amends CAA 2001, s. 56(1).]

10(3)  In section 104D (writing-down allowances: special rate expenditure)–

(a)[amends CAA 2001, s. 104D(1),]

(b)[inserts CAA 2001, s. 104D(1A).]

10(4)  Accordingly–

(a)[amends heading to CAA 2001, s. 104D,]

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