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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Schedule 3
- Part 5
- Writing off qualifying expenditure
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Writing off qualifying expenditure
Writing off qualifying expenditure when building not an industrial building
72For the purposes of section 336 a building is not treated as having been an industrial building—
(a)under item 5(b) or (c) or 6 of Table A in section 274 (working foreign plantations or fishing) for any tax year before 1953-54, or
(b)under item 7 of Table B in section 274 (tunnel undertakings) for any tax year before 1952-53.
Crown or other person not within the charge to tax entitled to the relevant interest
73Section 339 does not apply by virtue of subsection (1)(b) if the interest was sold before 29th July 1988.
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