Chapter 1 – Industrial buildings or structures: industrial building allowances, writing-down allowances, balancing allowances and balancing charges (ss 268-282)

Contents

Section 268 – Meaning of "industrial building or structure" [TCA 1997 s 268] Section commentary
Section 269 – Meaning of "the relevant interest" [TCA 1997 s 269] Section commentary
Section 270 – Meaning of "expenditure on construction of building or structure" [TCA 1997 s 270] Section commentary
Section 271 – Industrial building allowances [TCA 1997 s 271] Section commentary
Section 272 – Writing-down allowances [TCA 1997 s 272] Section commentary
Section 273 – Acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures [TCA 1997 s 273] Section commentary
Section 274 – Balancing allowances and balancing charges [TCA 1997 s 274] Section commentary
Section 275 – Restriction of balancing allowances on sale of industrial building or structure [TCA 1997 s 275] Section commentary
Section 276 – Application of sections 272 and 274 in relation to capital expenditure on refurbishment [TCA 1997 s 276] Section commentary
Section 277 – Writing off of expenditure and meaning of "residue of expenditure" [TCA 1997 s 277] Section commentary
Section 278 – Manner of making allowances and charges [TCA 1997 s 278] Section commentary
Section 279 – Purchases of certain buildings or structures [TCA 1997 s 279] Section commentary
Section 280 – Temporary disuse of building or structure [TCA 1997 s 280] Section commentary
Section 281 – Special provisions in regard to leases [TCA 1997 s 281] Section commentary
Section 282 – Supplementary provisions (Chapter 1) [TCA 1997 s 282] Section commentary

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