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 432
Giving effect to allowances and charges
Section 432 explains how capital allowances and charges arising under Part 5 (mineral extraction) are reflected in the calculation of trading profits.
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.