1. HomeBaile
  2. ActsAchtanna
  3. 2013
  4. Finance Act 2013

Finance Act 2013

Amendment of section 288 (balancing allowances and balancing charges) of Principal Act.

35.— (1) Section 288 of the Principal Act is amended in subsection (3C) by substituting “5 years” for “10 years”.

(2) This section applies to expenditure incurred by a company after 13 February 2013.