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 85
Election for short-life asset treatment: procedure
Section 85 sets out the procedural requirements for making an election to treat plant or machinery as a short-life asset, including what information must be provided, the time limits for making the election, and the fact that the election cannot be reversed.
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.