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Finance Act 2003

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Changes over time for: Paragraph 18

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Version Superseded: 06/04/2005

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Status:

Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Paragraph 18 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

18U.K.Capital expenditure (“excluded capital expenditure”) which is incurred—

(a)by a relevant individual,

(b)in a relevant chargeable period, and

(c)on the provision of plant or machinery wholly or partly for the purposes of the provision of foster care by the individual,

does not constitute qualifying expenditure for the purposes of CAA 2001.

Yn ôl i’r brig

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