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

Comparing proposed amendment...


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

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