Capital Allowances Act 2001 section 80–83

Agricultural buildings allowances

Sections 80–83 of Schedule 3 dealt with transitional provisions for agricultural buildings allowances, but these provisions have been repealed.

• Paragraphs 80–83 of Schedule 3, Part 6 of the Capital Allowances Act 2001 originally provided transitional rules for agricultural buildings allowances
• These provisions were repealed by Finance Act 2008, Schedule 27, paragraph 20(a)
• The repeal formed part of the wider abolition of agricultural buildings allowances, which were phased out entirely
• No further claims or adjustments can be made under these paragraphs