Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

[F1 Part 3A U.K. Business Premises Renovation Allowances

Textual Amendments

F1 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

Chapter 9 U.K. WRITING OFF QUALIFYING EXPENDITURE

360Q Introduction U.K.

For the purposes of this Part qualifying expenditure is written off to the extent and at the times specified in this Chapter.]