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 129
Election to use the appropriate non-ship pool
Section 129 allows a person who has spent qualifying expenditure on a ship to elect to move that expenditure out of a single ship pool and into the appropriate non-ship pool.
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.