Chapter 5 INITIAL ALLOWANCESF1
- 360GInitial allowances
- 360HPremises not qualifying business premises or relevant interest sold before premises first used or let
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