Commentary

B3.514 Record of deleted material

Business tax
Business tax | Commentary

B3.514 Record of deleted material

Business tax | Commentary

B3.514 Record of deleted material

The list below details the paragraphs which have been removed:

B3.502 [Deleted—Definitions]

Deleted as obsolete.

B3.503 [Deleted—Qualifying expenditure]

Deleted as obsolete.

B3.504 [Deleted—The relevant interest in expenditure]

Deleted as obsolete.

B3.506 [Deleted—The allowances: general]

Deleted as obsolete.

B3.507 [Deleted—Writing-down allowances]

Deleted as obsolete.

B3.507A [Deleted—Phasing out of ABAs]

Deleted as obsolete.

B3.508 [Deleted—Buildings bought unused]

Deleted as obsolete.

B3.509 [Deleted—Transfer of the relevant interest]

Deleted as obsolete.

B3.510 [Deleted—Balancing allowances and charges]

Deleted as obsolete.

B3.511 [Deleted—Anti-avoidance provisions]

Deleted as obsolete.

B3.512 [Deleted—Interaction with other capital allowances provisions]

Deleted as obsolete.

B3.513 [Deleted—Manner of making

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