The Capital Allowances (Structures and Buildings Allowances) Regulations 2019
These Regulations are made under section 30 of the Finance Act 2019 (c. 1) and provide for the introduction of new allowances under the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) for certain expenditure on buildings and structures.
Lifecycle
Department
Made
04 Jul 2019
—
Comes into force
TBC
Enabling power
In accordance with section 30(11) of that Act, a draft of this instrument has been laid before the House of Commons and approved by a resolution of that House.
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