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
Taxation (International and Other Provisions) Act 2010 section 371SM
Capital allowances
Section 371SM deals with how capital allowances on plant and machinery are calculated when a controlled foreign company (CFC) first becomes subject to the UK CFC rules, where that plant and machinery was acquired before the CFC regime applied.
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.