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

Part 11 U.K. Contributions

Chapter 2 U.K. Contribution allowances

Contribution allowances under [F1 Parts 2[F2 , 2A], 3, 4 and 5] U.K.

Textual Amendments

F1 Words in s. 537(1) cross-heading substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 5; S.I. 2007/949, art. 2

F2 Word in s. 537 cross-heading inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(d)

F3 540 Agricultural buildings U.K.

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Textual Amendments

F3 S. 540 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 10