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Finance Act 2020

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Changes over time for: Cross Heading: Minor amendments

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Point in time view as at 01/10/2021.

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There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Minor amendments. Help about Changes to Legislation

Minor amendmentsU.K.

4U.K.In section 270AA(2) (entitlement to structures and buildings allowances), at the beginning of paragraph (b)(i) insert “ on or ”.

5U.K.In section 270BB (capital expenditure incurred on construction), in subsection (2)(a), for “qualifying use” substitute “ non-residential use ”.

6U.K.In section 270BL (apportionment of sums partly referable to non-qualifying assets), for “qualifying expenditure” substitute “ expenditure for which an allowance can be made under this Part ”.

7U.K.In section 270IA (evidence of qualifying expenditure etc), in subsection (4)(a), omit “written”.

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