Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 270HI is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)An allowance to which sections 270HG and 270HH apply is not to be given effect otherwise than in accordance with those sections.
(2)Subsection (1) does not prevent any allowance which is to be given effect under those sections from being taken into account in any calculation for the purposes of—
(a)section 93(5) of FA 2012 (minimum profits test), or
(b)section 103 of FA 2012 (rules for determining policyholders’ share of I-E profit).]
Textual Amendments
F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2
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