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 384
Exclusion of proportion of proceeds
Section 384 requires that the proceeds from a balancing event be reduced to exclude amounts relating to assets that did not qualify for agricultural buildings allowances, and to reflect any earlier restriction applied to the original qualifying expenditure.
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.