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
Income Tax (Trading and Other Income) Act 2005 section 316
Transfer of interest in premises
Section 316 deals with what happens to the sea walls expenditure deduction (spread over 21 years under section 315) when the person who incurred the expenditure transfers their interest in the premises, or part of the premises, during the deduction 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.