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 608
Meaning of "capital sums" etc.
Section 608 provides a cross-reference to section 4 of the Capital Allowances Act 2001, which defines the terms "capital expenditure" and "capital sums" for the purposes of this chapter.
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.