Section 55A Expenditure on integral features
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Amendments
Section 55A inserted by Finance Act 2008 section 73(4) in relation to expenditure incurred on or after 6 April 2008 (for income tax purposes), and 1 April 2008 (for corporation tax purposes).
Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).
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