CA34650 | IBA: writing down allowances: limit
From HM Revenue & Customs · Capital Allowances Manual
The WDA for a chargeable period cannot exceed the residue of qualifying expenditure CA34800 at the beginning of that chargeable period.
From HM Revenue & Customs · Capital Allowances Manual
The WDA for a chargeable period cannot exceed the residue of qualifying expenditure CA34800 at the beginning of that chargeable period.