PART 2A

STRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 3

QUALIFYING USE AND QUALIFYING ACTIVITIES

Qualifying activities

Companies with investment business
270CD
1
For the purposes of this Part, managing the investments of a company with investment business consists of pursuing those purposes expenditure on which would be treated as expenses of management within section 1219 of CTA 2009.
2
In this Part “company with investment business” has the same meaning as in Part 16 of CTA 2009 (see section 1218B of that Act).
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. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2