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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 308C | Effect of wear and tear allowance election

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.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