1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2017

14.19Restriction of Capital Allowances/Losses 14.19.1General TCA97 s409A; s409B In the case of passive investors, the amount of capital allowances on qualifying buildings which can be set off ag...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016