Section Sch13 — Income Tax Act 2007: Depreciable land improvements

Schedule 13 Depreciable land improvements s EE 7 1 airport runways 2 bores and wells 3 bridges 4 chimneys 5 culverts 6 dams 7 fences 8 hardstanding 9 reservoirs 10 retaining walls 11 roads 12 spillways 13 swimming pools 14 tanks 15 tunnels 16 wharves 17 pipes 18 purpose-built surfaces for outdoor sports facilities Schedule 13: amended (with effect on 1 April 2008), on 6 October 2009, by section 581(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 13: amended (with effect on 1 April 2008), on 6 October 2009, by section 581(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).