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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 5
- Part I
- Paragraph 11
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11U.K.In section 30(1) of the Taxes Act 1988 (expenditure on sea walls)—
(a)for “for the purposes of sections 25, 28 and 31" substitute “ for the purpose of computing the profits of any Schedule A business carried on in relation to those premises ”; and
(b)for “in respect of dilapidation attributable to the year" substitute “ as an expense of the business for that year ”.
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