Finance Act 2005

Chapter 10U.K.Miscellaneous

Capital allowancesU.K.

92Capital allowances: renovation of business premises in disadvantaged areasU.K.

Schedule 6 (capital allowances in respect of expenditure on the conversion or renovation of qualifying business premises in disadvantaged areas) has effect in relation to expenditure incurred on or after such day as the Treasury may by order appoint.

Tonnage taxU.K.

93Tonnage taxU.K.

Schedule 7 (which makes provision amending Schedule 22 to FA 2000) has effect.