SolvedCrossheading Anti-avoidance
From legislation.gov.uk
Contents
- Section 241 No annual investment allowance or first-year allowance in respect of additional VAT liability
- Section 242 Restriction on B’s qualifying expenditure: general
- Section 243 Restriction on B’s qualifying expenditure: sale and finance leaseback
- Section 244 B’s qualifying expenditure if lessor not bearing non-compliance risk
- Section 245 Effect of election under section 227 on additional VAT liability
- Section 246 Miscellaneous