SI 2019/1087 - The Capital Allowances (Structures and Buildings Allowances) Regulations 2019

Released 04 July 2019

SI 2019/1087 inserts new CAA 2001, Pt. 2A providing for allowances for certain expenditure on buildings and structures from 5 July 2019.

The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 are made under the Finance Act 2019, s. 30 and provide for the introduction of new allowances under the Capital Allowances Act 2001 for certain expenditure on buildings and structures.  The regulations insert a new CAA 2001, Pt. 2A containing the main provisions governing the allowances and make consequential amendments. The regulations come into force on 5 July 2019 (the day after the day on which they were made). The regulations were made on 4 July 2019.

The document is available here.

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