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 393
Extent to which capital allowances to be taken into account for purposes of section 392
Section 393 sets out the rules governing the extent to which capital allowances may be used to create or increase a trading loss, ensuring that allowances already needed to absorb balancing charges are not also counted in the loss computation.
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.