Chapter 2A special tax site qualifying expenditureF1F2F3
- 270BNAMeaning of “special tax site qualifying expenditure”
- 270BNBApportionment
- 270BNCPower to amend meaning of “special tax site qualifying expenditure” etc
Annotations
Textual amendments
- F1
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2
- F2
Pt. 2A Ch. 2A inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 10
- F3
Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 13(b)