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 372N
Capital allowances in relation to construction or refurbishment of certain commercial buildings or structures
Section 372N provides capital allowances for capital expenditure incurred on the construction or refurbishment of certain commercial premises located in qualifying rural areas.
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.