In section 23 of CAA 2001 (expenditure unaffected by sections 21 and 22)—
in subsection (2), after the entry for section 33 insert— , and" section 33A (integral features); "
in subsection (4), in List C—
in item 2, omit "Electrical systems (including lighting systems) and cold water,",
omit item 3, and
in item 6, for "Lifts, hoists, escalators and moving walkways." substitute " Hoists. "
After section 33 of that Act insert—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In Chapter 4 of Part 2 of ITTOIA 2005 (rules restricting deductions from trade profits), after section 55 insert—
In the table in section 272(2) of ITTOIA 2005 (provisions of Part 2 applicable to profits of property business), after the entry relating to section 55 insert—
The amendments made by this section have effect—
for corporation tax purposes, in relation to expenditure incurred on or after 1 April 2008, and
for income tax purposes, in relation to expenditure incurred on or after 6 April 2008.