Co-ownership ... contractual schemes Co-ownership ... contractual schemesF1F2
- 270ICCo-ownership schemes: carrying on qualifying activity
- 270IDCo-ownership schemes: election
- 270IECo-ownership schemes: calculation of allowance after an election
- 270IFCo-ownership schemes: definitions relating to schemes
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
Word in s. 270IC cross-heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(2) (with reg. 63)