Commentary

B3.501 Agricultural buildings allowances—introduction

Business tax
Business tax | Commentary

B3.501 Agricultural buildings allowances—introduction

Business tax | Commentary

[Division B3.5]     [Deleted—Agricultural buildings]

Agricultural buildings allowances

B3.501 Agricultural buildings allowances—introduction

Agricultural Buildings Allowances was abolished from 1 April 2011 for corporation tax purposes and 6 April 2011 for income tax purposes1.

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