# Finance Act 1998, Paragraph 11


In section 30(1) of the Taxes Act 1988 (expenditure on sea walls)—
(a) for “for the purposes of sections 25, 28 and 31" substitute “ for the purpose of computing the profits of any Schedule A business carried on in relation to those premises ”; and
(b) for “in respect of dilapidation attributable to the year" substitute “ as an expense of the business for that year ”.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.