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 165
General decommissioning expenditure after ceasing ring fence trade
Section 165 provides a mechanism for persons who have ceased a ring fence trade to obtain capital allowances relief for general decommissioning expenditure incurred after cessation, by adding qualifying costs back into the capital allowances pool for the final trading period.
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.