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 405
Qualifying expenditure where buildings or structures cease to be used
Section 405 provides for additional qualifying expenditure to arise when buildings or structures on mineral extraction land, whose value was previously excluded from qualifying expenditure under the undeveloped market value rule, permanently cease to be used.
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.