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 270IC
Co-ownership schemes: carrying on qualifying activity
Section 270IC establishes how participants in a co-ownership authorised contractual scheme are each treated as carrying on a qualifying activity for the purposes of structures and buildings allowances.
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.