Corporation Tax, Finance Act 2010
3.8Balancing Allowances/Charges
TCA97 s288
When an asset is sold or otherwise ceases to be used for the purposes of a trade an adjustment to the allowances already given is made by comparing the ...
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.