The Business Premises Renovation Allowances Regulations 2007
These Regulations relate to business premises renovation allowances under Part 3A of the Capital Allowances Act 2001 (c. 2: “CAA 2001”). The allowances will be available for qualifying expenditure in respect of a qualifying building incurred on or after such day as the Treasury may appoint under section 92 of the Finance Act 2005 (c. 7).