[F1360QIntroductionU.K.
This section has no associated Explanatory Notes
For the purposes of this Part qualifying expenditure is written off to the extent and at the times specified in this Chapter.]
Textual Amendments
F1Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2