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Legislation

Income Tax (Trading and Other Income) Act 2005

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Section Wear and tear allowance election
Section Meaning of “eligible” in relation to a dwelling-house
Section Effect of wear and tear allowance election

Income Tax (Trading and Other Income) Act 2005
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Section 308B | Meaning of “eligible” in relation to a dwelling-house

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Notes

F1
Ss. 308A-308C and cross-heading omitted (with effect in accordance with s. 74(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 74(1)(a)

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