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 189
Identifying the qualifying interest in special cases
Section 189 ensures that a person does not lose their entitlement to capital allowances on fixtures simply because their original qualifying interest in the land changes form, provided they continue to hold an equivalent interest in the same land.
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.