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 45F
Expenditure on plant and machinery for use wholly in a ring fence trade
Section 45F provides for 100% first-year capital allowances on plant and machinery expenditure incurred by companies engaged wholly in oil and gas ring fence trades.
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.