1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

561 Wasting assets qualifying for capital allowancesCGTA75 s51(1) and Sch1 par10 (1) Subsections (3) to (5) of section 560 shall not apply in relation to a disposal of an asset – (a) which, from ...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009