»Ê¹ÚÌåÓýapp

Budget 2007 announced a business tax reform package including the gradual withdrawal of IBAs and ABAs over four years. Legislation was introduced in FA08 to give effect to those changes. »Ê¹ÚÌåÓýapp phased withdrawal of IBA writing down allowances had effect for chargeable periods ending on or after 1 April 2008 for businesses within the charge to CT and 6 April 2008 for businesses within the charge to IT. This phasing out does not apply to EZ WDAs. »Ê¹ÚÌåÓýappy continue in full until the cut-off date. »Ê¹ÚÌåÓýappre are no IBA writing down allowances for the financial year beginning on 1 April 2011 and subsequent years.

Most of the legislation in CAA01 Part 3 Chapter 2 about the meaning of industrial building does not apply to buildings in enterprise zones. »Ê¹ÚÌåÓýapp only sections, apart from CAA01/S281 (meaning of commercial building CA37200), which apply are CAA01/S283 about the 25% disregard CA32700, CAA01/S284 (2) about ‘industrial estatesâ€� CA32340 and CAA01/S285 about temporary disuse CA32800.

»Ê¹ÚÌåÓýapp legislation about qualifying hotels which require a deemed sale after 2 years in which the hotel is not a qualifying hotel, does not apply to buildings in enterprise zones. That means that where a qualifying hotel has qualified for enterprise zone allowances there is not a deemed sale after 2 years in which it is not a qualifying hotel.