Section 270HI SupplementaryF1
(1)
An allowance to which sections 270HG and 270HH apply is not to be given effect otherwise than in accordance with those sections.
(2)
Subsection (1) does not prevent any allowance which is to be given effect under those sections from being taken into account in any calculation for the purposes of—
(a)
section 93(5) of FA 2012 (minimum profits test), or
(b)
section 103 of FA 2012 (rules for determining policyholders’ share of I-E profit).
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