Direct Tax Acts, Finance Act 2022
332 Capital allowances in relation to construction or refurbishment of certain commercial premises
FA97 s149
(1) In this section –
“multi-storey car park” means a building or structure consisting...
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.