F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 5CALCULATING THE ALLOWANCE: SUPPLEMENTARY PROVISION
270EAProportionate adjustment in certain cases
(1)
This section applies if a person is entitled to an allowance under section 270AA(2) for a chargeable period.
(2)
If the chargeable period is more or less than one year, the allowance is proportionately increased or reduced.
(3)
If—
(a)
the conditions in section 270AA(2)(a) and F2(b)(i) are met on some, but not all, days during the chargeable period,
F3(aa)
the period mentioned in section 270AA(2)(b)(ii) expires part way through the chargeable period, or
(b)
entitlement to the allowance ceases under section 270AA(4) on any day during the chargeable period,
the allowance is proportionately reduced.