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 270CF
Exclusion: residential use
Section 270CF defines what counts as "residential use" for the purposes of structures and buildings allowances, and excludes buildings or structures in residential use from qualifying for the allowance.
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.