Chapter 7A Adjustment for pre-April 2020 allowanceF1F2

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. 7A inserted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(5)(6) (with s. 29(7))