C1Part 3Trading income
Annotations:
Modifications etc. (not altering text)
Chapter 4Trade profits: rules restricting deductions
60Expenditure on integral features
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).
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)