SolvedCrossheading Special balancing charge in cases of full expensing etc
From legislation.gov.uk
Contents
- Section 59A Disposal of assets where first-year allowance made under section 45S for expenditure which is not special rate expenditure
- Section 59B Disposal of assets where first-year allowance made under section 45S for expenditure which is special rate expenditure
- Section 59C Sections 59A and 59B: tax avoidance arrangements