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 section 90
References to research and development in relation to new trades
Section 90 deals with a transitional rule that applies a narrower definition of research and development for trades that started in the 1999–2000 tax year where their first accounting period straddled the commencement of the Capital Allowances Act 2001.
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.