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 756
Effect of lapse of patent rights
Section 756 provides for balancing allowances and balancing charges where patent rights, in respect of which writing-down allowances have been claimed, come to an end or are sold before the expiry of the writing-down period.
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.