1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

14.21Restriction of Capital Allowances/Losses 14.21.1General TCA97 s409A; s409B In the case of passive investors, the amount of capital allowances on qualifying buildings which can be set off a...
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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