(1) As respects any tax year, the amount of any specified capital allowance, in relation to a building or structure, that is available to be carried forward, in accordance with section 304 or 305, to a relevant tax year or to any subsequent tax year, shall, subject to subsections (5) and (6), be zero for all the purposes of the Tax Acts.
(2) As respects any accounting period, the amount of any specified capital allowance, in relation to a building or structure, that -
(a) is available to be carried forward to a relevant accounting period, or to any subsequent accounting period, in accordance with section 308(3), or
(b) may be set, in accordance with section 308(4), against the profits of an accounting period preceding the relevant accounting period to which paragraph (a) applies,
shall, subject to subsection (6), be zero for all the purposes of the Tax Acts.
(3) As respects any tax year, the amount of any area-based capital allowance, in relation to a building or structure, that is ava
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