F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES
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Amendments (Textual)
CHAPTER 3QUALIFYING USE AND QUALIFYING ACTIVITIES
Qualifying activities
270CBProperty businesses
In section 270CA, “ordinary UK property business” and “ordinary overseas property business” have the same meaning as in Part 2 (see sections 16 and 17A).
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2