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 277
Exclusion of dwelling-houses, retail shops, showrooms, hotels and offices etc
Section 277 excludes certain common types of buildings from qualifying for industrial buildings allowances, while providing a limited exception for employee welfare buildings connected with overseas plantations or mineral extraction.
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.