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 184
Incoming lessee where lessor not entitled to allowances
Section 184 deals with the circumstances in which an incoming lessee can claim capital allowances on fixtures when the lessor granting the lease is not entitled to allowances on those fixtures.
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.