SCHEDULES
SCHEDULE 5Structures and buildings allowances
Minor amendments
4
In section 270AA(2) (entitlement to structures and buildings allowances), at the beginning of paragraph (b)(i) insert “
on or
”
.
5
In section 270BB (capital expenditure incurred on construction), in subsection (2)(a), for “qualifying use” substitute “
non-residential use
”
.
6
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
”
.
7
In section 270IA (evidence of qualifying expenditure etc), in subsection (4)(a), omit “written”.