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 334
Writing off writing-down allowances
Section 334 explains how writing-down allowances for qualifying expenditure are written off, and how they interact with balancing events that occur at the end of the same chargeable period.
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.