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 35
Purchaser of land discharging obligations of equipment lessee
Schedule 3 paragraph 35 modifies the rules in section 182 for purchasers of land who take on the obligations of an equipment lessee, where the land interest was acquired before 24th July 1996.
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.