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Legislation

Corporation Tax Act 2009

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Section 248A Wear and tear allowance: election
Section 248B Meaning of “eligible” in relation to a dwelling-house
Section 248C Effect of wear and tear allowance election

Corporation Tax Act 2009
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Section 248A | Wear and tear allowance: election

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 248A-248C and cross-heading omitted (with effect in accordance with s. 74(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 74(3)(a)

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