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Income Tax (Trading and Other Income) Act 2005
Schedule 1
Part 2
Capital Allowances Act 2001 (c. 2)

Paragraph 562

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 para. 308 omitted by Finance Act 2008 s. 41(7)(h)
Sch. 1 para. 309 omitted by Finance Act 2008 s. 41(7)(h)
Sch. 1 para. 350(4) omitted by Finance Act 2008 s. 41(7)(h)

In section 454(1)(c) (qualifying expenditure) after “an election under” insert “ section 194 of ITTOIA 2005 or under ”.

← Paragraph 561

Paragraph 562

Paragraph 563 →

Legislation: Income Tax (Trading and Other Income) Act 2005
Citation: 2005 c. 5, paragraph 562
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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