29 Structures and buildings allowances: rate of relief
Finance Act 2020 (2020 c 14) | Legislation

29  Structures and buildings allowances: rate of relief

(1)     Part 2A of CAA 2001 (structures and buildings allowances) is amended as follows.

(2)     In section 270AA (application of Part 2A)—

(a)     in subsection (2) (entitlement to an allowance), at the beginning of paragraph (b) insert “the beginning of”,

(b)     in subsection (2)(b)(ii), for “50 years” substitute “33 1/3 years”, and

(c)     in subsection (5) (basic rule: allowance for a chargeable period of one year), for “2%” substitute “3%”.

(3)     In section 270EA (proportionate adjustment in certain cases), in subsection (3)—

(a)     in paragraph (a), for “(b)” substitute “(b)(i)”, and

(b)     after paragraph (a) (but before

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