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 165A
Decommissioning services supplied by connected person
Section 165A restricts plant and machinery allowances where a person carrying on (or who has ceased to carry on) a ring fence trade receives decommissioning services from a connected person, and all or part of the payment for those services is decommissioning expenditure.
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.