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 381
Balancing events (on making an election)
Section 381 defines the specific events that can trigger a balancing adjustment for agricultural buildings allowances, but only where the taxpayer chooses to make an election for this treatment.
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.