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SCHEDULES

SCHEDULE 5U.K.Structures and buildings allowances

CommencementU.K.

8U.K.The amendment made by paragraph 2 has effect in the case of any sale within subsection (1) of the substituted section 270EC(1) of CAA 2001 that takes place on or after 11 March 2020.

9U.K.The amendments made by paragraph 3 have effect in relation to contributions made on or after 11 March 2020.

10U.K.Part 2A of CAA 2001 has effect, and is to be deemed always to have had effect, with the amendments made by paragraphs 4 to 7.