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 52
First-year allowances
Section 52 sets out who is entitled to a first-year allowance, when the allowance is given, and the percentage rates that apply to different types of qualifying expenditure on plant and machinery.
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.