Finance (No. 2) Act 2008

Chapter 4

Income Tax, Corporation Tax and Capital Gains Tax

Amendment of section 659 (farming: allowances for capital expenditure on the construction of farm buildings, etc., for control of pollution) of Principal Act.

17.— Section 659 of the Principal Act is amended in subsection (1)(c) by substituting “1 January 2011” for “1 January 2009”.