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.