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Statutory Instruments

2019 No. 1087

Income Tax

Corporation Tax

The Capital Allowances (Structures and Buildings Allowances) Regulations 2019

Made

4th July 2019

Coming into force in accordance with regulation 1

The Treasury make these Regulations in exercise of the powers conferred by section 30(1) to (10), (12) and (13) of the Finance Act 2019(1).

In accordance with section 30(11) of that Act, a draft of this instrument has been laid before the House of Commons and approved by a resolution of that House.