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Legislation

Capital Allowances Act 2001

Chapter 5 Initial allowances

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Section 305 Initial allowances for qualifying enterprise zone expenditure
Section 306 Amount of initial allowance and period for which allowance made
Section 307 Building not industrial building when first used etc.
Section 308 Grants affecting entitlement to initial allowances

Part 3 Industrial buildings allowances
Chapter 5 Initial allowances

Chapter 5 Initial allowances

From legislation.gov.uk

Contents

Section 305 Initial allowances for qualifying enterprise zone expenditure
Section 306 Amount of initial allowance and period for which allowance made
Section 307 Building not industrial building when first used etc.
Section 308 Grants affecting entitlement to initial allowances