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 55
Determination of entitlement or liability
Section 55 explains how to determine whether a person is entitled to a writing-down allowance or balancing allowance, or is liable to a balancing charge, for each pool of qualifying expenditure in a chargeable period.
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.