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 218ZA
Restrictions on writing-down allowances: section 215
Section 218ZA restricts the amount of expenditure that can qualify for writing-down allowances where a transaction has been entered into to obtain a tax advantage under section 215.
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.