Reliefs for businessU.K.
F1141Relief for research and development: software and consumable itemsU.K.
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Textual Amendments
F1S. 141 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2142Temporary increase in amount of first-year allowances for small enterprisesU.K.
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Textual Amendments
F2S. 142 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(a)
F3143Deduction for expenditure by landlords on energy-saving itemsU.K.
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Textual Amendments
F3S. 143 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
144Lloyd’s names: conversion to limited liability underwritingU.K.
Schedule 25 to this Act (which makes provision for certain reliefs to be available where a member of Lloyd’s converts to limited liability underwriting) has effect.