# Corporation Tax Act 2009, Section 263: Expenditure on integral features


Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/263 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-263
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.