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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Wasting assets

Find in this level

Section 44 Meaning of “wasting asset".
Section 45 Exemption for certain wasting assets.
Section 46 Straightline restriction of allowable expenditure.
Section 47 Wasting assets qualifying for capital allowances.

Chapter III Computation of gains: General provisions
Crossheading Wasting assets

Crossheading Wasting assets

From legislation.gov.uk

Contents

Section 44 Meaning of “wasting asset".
Section 45 Exemption for certain wasting assets.
Section 46 Straightline restriction of allowable expenditure.
Section 47 Wasting assets qualifying for capital allowances.