1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

14.9Balancing Allowances and Charges – Plant and Machinery 14.9.1General TCA97 s288 Balancing allowances and/or charges may arise when one or more of the following events occur in a period: (a)...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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