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409A Income tax: restriction on use of capital allowances on certain industrial buildings and other premises

Tax Acts: 2025

Edited by:
Bloomsbury Professional
Publisher:
Bloomsbury Professional
Law Stated At:
10 April 2025
Taxes Consolidation Act 1997 INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS (§§32-531) PART 12: Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief (§§381-429) CHAPTER 4: Income Tax and Corporation Tax: Treatment of Certain Losses and Certain Capital Allowances (§§402-409E) ...

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