Finance Act 2008

Amendment of section 32 (regulations) of Principal Act.

105.— Section 32 of the Principal Act is amended in subsection (1) with effect from 1 July 2008 by inserting the following after paragraph (ta):

“(tb) the operation of the capital goods scheme and in particular the duration of a subsequent interval where the accounting year of a capital goods owner changes;

(tc) the methods which may be used for the purposes of applying section 10(4D);”.