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 36
Restriction on qualifying expenditure in case of employment or office
Section 36 restricts the types of expenditure on plant and machinery that can qualify for capital allowances when the qualifying activity is an employment or office, rather than a trade or profession.
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.