# Finance Act 2001, Paragraph 1: Thermal insulation of industrial buildings


In section 28(2) of the Capital Allowances Act 2001 (c. 2) (expenditure on thermal insulation of industrial buildings), after “ordinary Schedule A business” insert “ or an overseas property business ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/21/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-21/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.