Part 2Trading income
Chapter 4Trade profits: rules restricting deductions
F1Integral features
Annotations:
Amendments (Textual)
55AExpenditure on integral features
F31
Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).
F22
But section 33A(3) of CAA 2001 does not apply in calculating the profits of a trade on the cash basis.
S. 55A and cross-heading inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2008 (c. 9), s. 73(4)