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Contents

Legislation

Finance Act 2008

Crossheading Industrial and agricultural buildings allowances

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Section 84 Abolition of allowances from 2011
Section 85 Phasing out of allowances before abolition
Section 86 Qualifying enterprise zone expenditure: transitional provision
Section 87 Phasing out of industrial buildings allowance: anti-avoidance

Industrial and agricultural buildings allowances
Phasing out of allowances before abolition

Section 85 | Phasing out of allowances before abolition

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 85 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. 29(a)