SCHEDULES
SCHEDULE 5 Rent and other receipts from land
I1 Part I Main charging provisions
Annotations:
Commencement Information
11
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
”
.
Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.