Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 Schedule 3 paragraph 8
Changes in the law
Section Schedule 3 paragraph 8 provides a protective election mechanism allowing taxpayers to preserve the original tax consequences of pre-commencement events where the Capital Allowances Act 2001 would otherwise produce a different result.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.