Contribution allowances under Parts 2, 2A, 3, 4 and 5 Contribution allowances under Parts 2, 2A, 3, 4 and 5F1F2
United Kingdom
- 537Conditions for contribution allowances under Parts 2, 2A ... and 5
- 538Plant and machinery
- 538ABuildings and structures
- 539Industrial buildings
- 540Agricultural buildings
- 541Mineral extraction
Annotations
Textual amendments
- F1
Words in s. 537(1) cross-heading substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 5; S.I. 2007/949, art. 2
- F2
Word in s. 537 cross-heading inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(d)