Taxes Consolidation Act 1997 section 372V

Capital allowances in relation to construction or refurbishment of certain park and ride facilities

Section 372V provides a scheme of capital allowances for capital expenditure incurred during the qualifying period on the construction or refurbishment of qualifying park and ride facilities.

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.