Taxation Summary, Finance Act 2018
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...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.