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Part 4 Agricultural buildings allowancesC1F1

United Kingdom

  1. 1Introduction
  2. 2The relevant interest
  3. 3Qualifying expenditure
  4. 4Writing-down allowances
  5. 5Balancing adjustments
  6. 6Supplementary provisions

Annotations

Textual amendments

F1

Pt. 4 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

Modifications

C1

Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)