PART 2A

STRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 9

SUPPLEMENTARY PROVISIONS

Co-ownership ... contractual schemes

Co-ownership schemes: definitions relating to schemes
270IF
Section 262AF (co-ownership schemes: definitions relating to schemes) applies for the purposes of sections 270IC to 270IE as it applies for the purposes of sections 262AA to 262AF.
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
Word in s. 270IC cross-heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(2) (with reg. 63)