Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 277
Writing off of expenditure and meaning of "residue of expenditure"
Section 277 sets out the rules for writing off expenditure on industrial buildings and structures, and for determining the "residue of expenditure" at any given time.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.