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 380N
Cars: provisions as to hire-purchase, etc
Section 380N sets out the tax treatment of hire-purchase contracts for vehicles within the emissions-based capital allowances regime, covering situations where the contract ends without ownership transferring and providing the basis for splitting hire-purchase payments between capital and revenue.
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.