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 187A
Effect of changes in ownership of a fixture
Section 187A sets out the conditions that must be met before a new owner of a fixture can claim capital allowances on expenditure relating to that fixture, where a previous owner was entitled to claim allowances on the same plant or machinery.
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.