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Contents

Legislation

Capital Allowances Act 2001

Crossheading Contribution allowances under Parts 2, 2A, 3, 4 and 5

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Section 537 Conditions for contribution allowances under Parts 2, 2A ... and 5
Section 538 Plant and machinery
Section 538A Buildings and structures
Section 539 Industrial buildings
Section 540 Agricultural buildings
Section 541 Mineral extraction

Contribution allowances under Parts 2, 2A, 3, 4 and 5
Agricultural buildings

Section 540 | Agricultural buildings

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 540 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. 10