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 294
Machinery or plant used partly for non-trading purposes
Section 294 provides that where machinery or plant has been used partly for non-trading purposes, any balancing allowance or balancing charge must be adjusted to an amount that is just and reasonable.
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.