SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 5Capital allowances
36Flat conversion allowances
Part 4A of CAA 2001 (flat conversion allowances) does not apply—
a
for corporation tax purposes, in relation to expenditure incurred on or after 1 April 2013, and
b
for income tax purposes, in relation to expenditure incurred on or after 6 April 2013.