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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 72

Expenditure on required fire precautions

~1 min read
https://sooperkanoon.com/act/455875

Bare act section · Research

About this section

Finance Act, 2008 Section 72 is part of Finance Act, 2008 - Expenditure on required fire precautions. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

1) In CAA 2001, omit section 29 (expenditure on required fire precautions).

(2) In section 23(2) of that Act, omit "section 29 (fire safety);".

(3) In consequence of the amendment made by subsection (1)-

(a) in the Fire and Rescue Services Act 2004 (c. 21), omit paragraph 96 of Schedule 1, and (b) in the Fire and Rescue Services (Northern Ireland) Order 2006 (S.I. 2006/1254 (N.I. 9)), omit paragraph 24 of Schedule 3 (and the entry relating to CAA 2001 in Schedule 4).

(4) The amendments made by subsections (1) and (2) have effect-

(a) for corporation tax purposes, in relation to expenditure incurred on or after 1 April 2008, and (b) for income tax purposes, in relation to expenditure incurred on or after 6 April 2008.

Frequently asked questions

What does Finance Act, 2008 Section 72 provide?

Section Section 72 of the Finance Act, 2008 (Expenditure on required fire precautions) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 72?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 72. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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