Part 4

Agricultural buildings allowances
Chapter 3

Qualifying expenditure

Different relevant interests in different parts of the related agricultural land
371
If a person is entitled to different relevant interests in different parts of the related agricultural land—
a
the expenditure is to be apportioned between those parts on a just and reasonable basis, and
b
this Part applies as if the person had incurred the expenditure apportioned to each part separately.
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. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)
Pt. 4 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)