CA14600 | General: Contributions: Contributions towards IBA expenditure

CAA01/S539 & S542, FA08/S84 and Sch.27/Para 9

The provisions giving IBA on contributions towards expenditure on an industrial building were omitted by FA08, in relation to chargeable periods beginning on or after 1 April 2011 for CT purposes or 6 April 2011 for IT purposes.