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Legislation

Capital Allowances Act 2001

Chapter 3 QUALIFYING BUILDINGS AND QUALIFYING FLATS

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Section 393C Meaning of “qualifying building”
Section 393D Meaning of “qualifying flat”
Section 393E High value flats

Chapter 3 · QUALIFYING BUILDINGS AND QUALIFYING FLATS
Meaning of “qualifying building”

Section 393C | Meaning of “qualifying building”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)