Statute
Section 84 — Finance Act 2008: Abolition of allowances from 2011
Text of the provision Official document
Abolition of allowances from 2011 84 1 Parts 3 and 4 of CAA 2001 (industrial buildings allowances and agricultural buildings allowances) do not apply in relation to expenditure incurred on or after the relevant date.
2 Omit those Parts of that Act.
3 The amendment made by subsection (2) has effect in relation to chargeable periods beginning on or after the relevant date.
4 The relevant date is—
a for corporation tax purposes, 1 April 2011, and b for income tax purposes, 6 April 2011.
5 Schedule 27 contains amendments and savings related to this section.
Official source: legislation.gov.uk
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