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Legislation
Finance Act 2020

Crossheading Reliefs for business

  • Section 28 Research and development expenditure credit
  • Section 29 Structures and buildings allowances: rate of relief
  • Section 30 Structures and buildings allowances: miscellaneous amendments
  • Section 31 Intangible fixed assets: pre-FA 2002 assets etc
  1. Reliefs for business
  2. Structures and buildings allowances: miscellaneous amendments

Section 30 | Structures and buildings allowances: miscellaneous amendments

From legislation.gov.uk

Schedule 5 makes miscellaneous amendments of CAA 2001 in relation to structures and buildings allowances.

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