Point in time view as at 01/10/2021.
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Minor amendments.
4U.K.In section 270AA(2) (entitlement to structures and buildings allowances), at the beginning of paragraph (b)(i) insert “ on or ”.
5U.K.In section 270BB (capital expenditure incurred on construction), in subsection (2)(a), for “qualifying use” substitute “ non-residential use ”.
6U.K.In section 270BL (apportionment of sums partly referable to non-qualifying assets), for “qualifying expenditure” substitute “ expenditure for which an allowance can be made under this Part ”.
7U.K.In section 270IA (evidence of qualifying expenditure etc), in subsection (4)(a), omit “written”.
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