Skip to content

Contents

Legislation

Finance Act 2008

Crossheading Industrial and agricultural buildings allowances

Find in this level

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
Qualifying enterprise zone expenditure: transitional provision

Section 86 | Qualifying enterprise zone expenditure: transitional provision

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 86 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(b)