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 26
Demolition costs
Section 26 explains how the net cost of demolishing plant or machinery that was last used for a qualifying activity is treated for capital allowances purposes, depending on whether or not the asset is replaced.
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.