1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

14.18Contributions to Capital Expenditure of Local Authorities TCA97 s310 Capital allowances may be claimed by a person carrying on a trade in respect of capital sums contributed to a local autho...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016