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 45C
Energy-saving components of plant or machinery
Section 45C was repealed by the Finance Act 2019, removing the provision that had previously allowed enhanced capital allowances for energy-saving components installed in plant or machinery.
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.