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 461A
Unrelieved qualifying expenditure: entry to cash basis
Section 461A deals with what happens to unrelieved qualifying expenditure in a capital allowances pool when a trader switches from the accruals basis to the cash basis of accounting for tax purposes.
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.