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 288
Balancing allowances and balancing charges
Section 288 sets out when a balancing allowance or balancing charge arises on plant and machinery, how it is calculated, and the special rules that apply in certain cases such as software, leases and decommissioning grants.
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.