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 372
Entitlement to writing-down allowance
Section 372 sets out the conditions under which a person is entitled to claim a writing-down allowance in respect of qualifying expenditure, and defines the writing-down period over which such allowances may be claimed.
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.