Finance (No. 2) Act 2008
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Capital allowances for qualifying specialist palliative care units. |
20.— (1) Section 26(1) of the Finance Act 2008 is amended— | |
(a) in paragraph (a)(iii) (which inserts subsection (2BA) into section 268 of the Principal Act) by substituting “8 in-patient beds” for “20 in-patient beds” in the said subsection (2BA), and | ||
(b) in paragraph (a)(iv) (which amends section 268(9) of the Principal Act) by substituting the following for clause (II): | ||
“(II) by inserting the following after paragraph (i): | ||
‘(j) by reference to paragraph (m), as respects capital expenditure incurred on or after the date of the passing of the Finance Act 2008 .’,”. | ||
(2) The amendments (effected by subsection (1)) to section 268 of the Principal Act are deemed to have been made with effect from the date of the passing of the Finance Act 2008 and shall come into operation in accordance with section 26 (2) of the Finance Act 2008 . |