[F1270HFApplication of sections 270HG and 270HHU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Sections 270HG and 270HH apply if a company which is carrying on any long-term business is entitled to an allowance under this Part for a chargeable period in respect of a relevant interest in a building or structure consisting of a management asset.
(2)In this section and section 270HG, “management asset” has the same meaning as in Chapter 1 of Part 12 (long-term business).]
Textual Amendments
F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2