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 76
Limit where part of expenditure met by another person
Section 76 limits the writing-down allowance on an expensive car when part of the cost has been met by another person, ensuring the £3,000 annual cap is shared proportionately between the parties involved.
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.