315 Deduction for expenditure on sea walls
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Deductions for expenditure on sea walls

315  Deduction for expenditure on sea walls

(1)     This section applies if in a tax year a person—

(a)     is the owner or tenant of any premises, and

(b)     incurs expenditure in making a sea wall or other embankment necessary for the preservation or protection

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