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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2004 - onwards
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25. Capital allowances for hotels, holiday camps and holiday cottages.

(1) Part 9 of the Principal Act is amended -

(a) in section 268(13) (b) -

(i) by substituting "31 July 2006" for "31 December 2004",

(ii) in subparagraph (i) (I), by inserting ", in so far as planning permission is required," after "Development Act 2000) ",

(iii) in subparagraph (i) (II), by substituting "31 December 2004" for "31 May 2003",

(iv) by deleting "or" between subparagraphs (i) and (ii),

(v) in subparagraph (ii) (I), by substituting "a planning application, in so far as planning permission was required," for "a planning application",

(vi) in subparagraph (ii) (III), by substituting "regulations," for "regulations.", and

(vii) by inserting the following after subparagraph (ii):

"or

(iii) where the construction or refurbishment work on the holiday cottage represented by that expenditure is exempted development for the purposes of the Planning and Development Act 2000 by virtue of section 4 of that Act or by virtue of Part 2 of the Planning and Development Regulations 2001 (S.I

Comparing proposed amendment...