Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges
From legislation.gov.uk
Contents
- Section 3 Writing-down allowances.
- Section 4 Balancing allowances and balancing charges.
- Section 4A Realisation of capital value.
- Section 5 Restriction of balancing allowances on sale of industrial buildings or structures.
- Section 6 Buildings and structures (including hotels) in enterprise zones.
- Section 7 Other hotels.