Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading ...

Find in this level

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
...

Section 248C | Effect of 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)

Privacy Cookies Terms