1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

14.2Wear-and-Tear Allowance 14.2.1Plant and machinery TCA97 s285 This is an allowance for the wear and tear of plant and machinery in use for the purpose of a trade, profession, vocation, or em...
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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