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 379
Final writing-down allowance
Section 379 ensures that the holder of the relevant interest at the end of the writing-down period receives a final writing-down allowance that fully accounts for any unclaimed or lost allowances over the life of the asset.
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.