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 212G
Qualifying 75% subsidiaries
Section 212G defines what a "qualifying 75% subsidiary" means for the purposes of the anti-avoidance rules on allowance buying, specifically as used in sections 212E (principal companies) and 212F (consortium ownership).
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.