Section 55A | Expenditure on integral features ^F1

(1)Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).^F1F2

(2)But section 33A(3) of CAA 2001 does not apply in calculating the profits of a trade on the cash basis.^F3