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
Corporation Tax Act 2009 section 251
Deduction for expenditure on energy-saving items
Section 251 provides a special deduction for companies with property businesses that spend money on acquiring and installing energy-saving items in dwelling-houses, where the expenditure would normally be disallowed as capital expenditure.
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.