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 51N
Special provision for long chargeable periods: supplementary
Section 51N provides supplementary rules for allocating unused annual investment allowance (AIA) where a person controls multiple qualifying activities and more than one of those activities has a chargeable period longer than a year.
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.