C1

F1Part 3ABusiness Premises Renovation Allowances

Annotations:
Amendments (Textual)
F1

Pt. 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

Chapter 9WRITING OFF QUALIFYING EXPENDITURE

360QIntroduction

For the purposes of this Part qualifying expenditure is written off to the extent and at the times specified in this Chapter.