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Legislation
Capital Allowances Act 2001

Crossheading Co-ownership authorised contractual schemes

  • Section 270IC Co-ownership schemes: carrying on qualifying activity
  • Section 270ID Co-ownership schemes: election
  • Section 270IE Co-ownership schemes: calculation of allowance after an election
  • Section 270IF Co-ownership schemes: definitions relating to schemes
  1. Co-ownership authorised contractual schemes
  2. Co-ownership schemes: definitions relating to schemes

Section 270IF | Co-ownership schemes: definitions relating to schemes

From legislation.gov.uk

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.F1

Notes

  1. F1

    Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2

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