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 172A
Long funding leases etc: cases where this Chapter does not apply
Section 172A disapplies the fixtures Chapter where plant or machinery that is or becomes a fixture is the subject of a long funding lease, including certain sub-lease arrangements.
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.