Finance Act 2005

4 U.K. In section 3 of CAA 2001 (claims for capital allowances) after subsection (2) insert—

“(2A) Any claim for an allowance under Part 3A (business premises renovation allowances) must be separately identified as such in the return.”

Commencement Information

I1 Sch. 6 para. 4 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2