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Legislation

Finance Act 2004

Crossheading Reliefs for business

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Section 141 Relief for research and development: software and consumable items
Section 142 Temporary increase in amount of first-year allowances for small enterprises
Section 143 Deduction for expenditure by landlords on energy-saving items
Section 144 Lloyd’s names: conversion to limited liability underwriting

Reliefs for business
Temporary increase in amount of first-year allowances for small enterprises

Section 142 | Temporary increase in amount of first-year allowances for small enterprises

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed