The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007
Section 92 of, and Schedule 6 to, the Finance Act 2005 (c. 7) insert Part 3A in the Capital Allowances Act 2001 (c. 2). Part 3A provides for capital allowances in certain circumstances where a person incurs expenditure on the renovation of business premises in disadvantaged areas.