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 51E
Fourth restriction: other companies under common control
Section 51E requires companies that are controlled by the same person and related to one another — but which do not fall within the group company rules in sections 51C or 51D — to share a single annual investment allowance (AIA) between them.
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.