| Finance Act 2005 | ||
| 2005 Chapter 7 - continued | ||
| PART 2, INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX - continued | ||
| back to previous text | ||
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| CHAPTER 10 | ||
| MISCELLANEOUS | ||
Capital allowances | ||
| 92 | Capital allowances: renovation of business premises in disadvantaged areas | |
| Schedule 6 (capital allowances in respect of expenditure on the conversion or renovation of qualifying business premises in disadvantaged areas) has effect in relation to expenditure incurred on or after such day as the Treasury may by order appoint. | ||
Tonnage tax | ||
| 93 | Tonnage tax | |
| Schedule 7 (which makes provision amending Schedule 22 to FA 2000) has effect. | ||
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 | © Crown copyright 2005 | Prepared 11 April 2005 |