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 273
Preparation of sites for plant or machinery
Section 273 allows certain land preparation costs for installing plant or machinery to qualify for industrial buildings allowances by treating the expenditure as if it related to preparing a site for a building.
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.