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Part 3A Business Premises Renovation AllowancesF1

United Kingdom

  1. 1INTRODUCTION
  2. 2QUALIFYING EXPENDITURE
  3. 3QUALIFYING BUILDINGS AND QUALIFYING BUSINESS PREMISES
  4. 4THE RELEVANT INTEREST IN THE QUALIFYING BUILDING
  5. 5INITIAL ALLOWANCES
  6. 6WRITING-DOWN ALLOWANCES
  7. 7GRANTS IN RESPECT OF QUALIFYING EXPENDITURE
  8. 8BALANCING ADJUSTMENTS
  9. 9WRITING OFF QUALIFYING EXPENDITURE
  10. 10ADDITIONAL VAT LIABILITIES AND REBATES
  11. 11SUPPLEMENTARY PROVISIONS

Annotations

Textual amendments

F1

Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2