Modifications etc. (not altering text)
C1S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7
Modifications etc. (not altering text)
C2Pt. 3 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 18 (with Sch. 10 para. 21); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
C3 Pt. 3 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 5 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
Modifications etc. (not altering text)
C4 Pt. 3 Ch. 8 applied (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 6 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
If an initial allowance is made in respect of the qualifying expenditure, the amount of the allowance is written off at the time when the building is first used.