Part 3A

Business Premises Renovation Allowances
Chapter 1

INTRODUCTION

Business premises renovation allowances
360A
1
Allowances are available under this Part if a person incurs qualifying expenditure in respect of a qualifying building.
2
Allowances under this Part are made to the person who—
a
incurred the expenditure, and
b
has the relevant interest in the qualifying building.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2