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 518
Overall limit on balancing charge
Section 518 sets an upper limit on the amount of a balancing charge that can be imposed on a person in respect of qualifying expenditure attributable to a dwelling-house under the assured tenancy allowances regime.
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.