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 35
Expenditure on plant or machinery for use in dwelling-house not qualifying expenditure in certain cases
Section 35 restricts capital allowances on plant or machinery used in a dwelling-house where the qualifying activity is a property business or special leasing.
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.