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Income Tax (Trading and Other Income) Act 2005
Schedule 2
Part 4
Deductions for expenditure on energy-saving items

Paragraph 73

Sections 312 to 314 do not apply to expenditure incurred before 6th April 2004.

← Paragraph 72

Paragraph 73

Paragraph 74 →

Legislation: Income Tax (Trading and Other Income) Act 2005
Citation: 2005 c. 5, paragraph 73
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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