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 126
Minor definitions
Section 126 defines key terms used throughout the chapter, specifically clarifying what is meant by "normal writing-down allowance," when expenditure has "qualified" for such an allowance, and when expenditure has qualified for a first-year allowance.
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.