1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

14.10Writing-Down Allowance – Industrial Buildings TCA97 s272 This is an allowance granted to a person who at the end of a basis or accounting period holds the “relevant interest” in an industria...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016