F1Part 3ABusiness Premises Renovation Allowances
Annotations:
Amendments (Textual)
Chapter 6WRITING-DOWN ALLOWANCES
360K Meaning of “ the residue of qualifying expenditure ”
The residue of qualifying expenditure is the qualifying expenditure that has not yet been written off in accordance with Chapter 9.
Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2