71 Thermal insulation of buildings
Finance Act 2008 (2008 c 9) | Legislation

Part 3 Capital Allowances

Plant and machinery: qualifying expenditure

71  Thermal insulation of buildings

(1)     Section 28 of CAA 2001 (thermal insulation of industrial buildings) is amended as follows.

(2)     In subsection (1)—

(a)     for “consisting of a trade” substitute “other than an ordinary property business or an overseas property business”,

(b)     for

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