1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2022

560 Wasting assetsCGTA75 s51(1) and Sch1 pars 8 and 9; FA14 s47(1) (1) In this Chapter – “the residual or scrap value”, in relation to a wasting asset, means the predictable value, if any, which ...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009