Part 3

Capital allowances

Industrial and agricultural buildings allowances

Qualifying enterprise zone expenditure: transitional provision
86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 86 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 29(b)