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 360R
Writing off initial allowances and writing-down allowances
Section 360R specifies the timing rules for writing off initial allowances and writing-down allowances against qualifying expenditure on business premises renovation, and how these interact with balancing events.
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.