Sections 614BR to 614BW: Capital allowances: claw-back of major lump sum
Overview
878.These sections unpack paragraph 11 of Schedule 12 to FA 1997 to improve its accessibility.
878.These sections unpack paragraph 11 of Schedule 12 to FA 1997 to improve its accessibility.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: