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 60
Meaning of "disposal receipt" and "disposal event"
Section 60 defines the key terms "disposal receipt" and "disposal event" for the purposes of the plant and machinery allowances rules, and establishes that only the first disposal event triggers a disposal value in any given capital allowances pool.
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.