# Income Tax (Trading and Other Income) Act 2005, Section 55A: Expenditure on integral features

Extent: E+W+S+N.I.

(1) 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).
(2) But section 33A(3) of CAA 2001 does not apply in calculating the profits of a trade on the cash basis.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/55A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-55A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.