F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES
Annotations:
Amendments (Textual)
CHAPTER 8GIVING EFFECT TO ALLOWANCES
Long-term business
270HFApplication of sections 270HG and 270HH
1
Sections 270HG and 270HH apply if a company which is carrying on any long-term business is entitled to an allowance under this Part for a chargeable period in respect of a relevant interest in a building or structure consisting of a management asset.
2
In this section and section 270HG, “management asset” has the same meaning as in Chapter 1 of Part 12 (long-term business).
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2