Direct Tax Acts, Finance (No. 2) Act 2023
372AY Capital allowances in relation to the construction or refurbishment of certain tourism infrastructure facilities
FA07 s29(1)(a)
[(1) In this section “qualifying premises” means a building o...
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.