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 354
Buildings temporarily out of use
Section 354 deals with the capital allowances position when an industrial building is temporarily out of use, particularly where the trade using it has permanently ceased or a lease or licence over it has ended.
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.