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 328
Balancing adjustment on realisation of capital value
Section 328 provides for an additional balancing event where capital value is realised in respect of a building that is, or has been, an industrial building in an enterprise zone, and sets out how any resulting balancing charge is calculated.
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.