Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 5 U.K. Profits of property businesses: other rules about receipts and deductions

Integral features U.K.

263 Expenditure on integral features U.K.

Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).