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 270CB
Property businesses
Section 270CB defines the property business terms used elsewhere in the structures and buildings allowances provisions, specifically clarifying what counts as an ordinary UK or overseas property business for the purposes of qualifying activities.
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.