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 270BNC
Power to amend meaning of "freeport qualifying expenditure" etc.
Section 270BNC gives the Treasury the power to make regulations that can change what counts as "freeport qualifying expenditure" and how such expenditure is treated for structures and buildings allowance purposes.
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.