Income Tax (Land Intensification Allowance) Regulations 2012
Table of Contents
Enacting Formula
1 Citation and commencement
2 Prescribed intensified use of land for prescribed trade or business for pre‑25 March 2016 applications
3 Prescribed intensified use of land for prescribed trade or business for post‑25 March 2016 applications
FIRST SCHEDULE Gross plot ratio benchmark where application for planning permission or conservation permission is made before 15 December 2017
SECOND SCHEDULE Gross plot ratio benchmark where application for planning permission or conservation permission is made on or after 15 December 2017