Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 5 U.K. Industrial buildings allowances

Writing off qualifying expenditure U.K.

Writing off qualifying expenditure when building not an industrial building U.K.

72 For the purposes of section 336 a building is not treated as having been an industrial building—

(a) under item 5(b) or (c) or 6 of Table A in section 274 (working foreign plantations or fishing) for any tax year before 1953-54, or

(b) under item 7 of Table B in section 274 (tunnel undertakings) for any tax year before 1952-53.