Section 360A Business premises renovation allowancesF1
(1)
Allowances are available under this Part if a person incurs qualifying expenditure in respect of a qualifying building.
(2)
Allowances under this Part are made to the person who—
(a)
incurred the expenditure, and
(b)
has the relevant interest in the qualifying building.
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