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 146
Basic meaning of expenditure on new shipping
Section 146 sets out the basic conditions that must be met for expenditure on the provision of a ship to qualify as expenditure on new shipping for the purposes of the deferment rules.
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.