The Business Premises Renovation Allowances (Amendment) Regulations 2012

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendment of the Business Premises Renovation Allowances Regulations 2007

4. 3. Insertion of regulation 2A (expiry date for incurring qualifying expenditure)

5. 4. Amendment of regulation 4 (meaning of “qualifying business premises”)

6. 5. Insertion of new regulation 5 (meaning of “qualifying expenditure”)

7. Signature

8. Explanatory Note