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The Co-ownership Contractual Schemes (Tax) Regulations 2025
Part 3

Chapter 3 Capital Allowances Act 2001

Original text. Later amendments are not shown.

55Plant and machinery allowances
56Structures and building allowances

Chapter 3

Legislation: The Co-ownership Contractual Schemes (Tax) Regulations 2025
Citation: S.I. 2025/200, chapter 3
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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