Chapter I Allowances and Charges
From legislation.gov.uk
Contents
- Section 98 Writing-down and balancing allowances.
- Section 99 Disposal receipts.
- Section 100 Balancing charges: excess of allowances etc. over expenditure.
- Section 101 Occasions of balancing allowances.
- Section 102 Treatment of qualifying expenditure on mineral exploration and access.
- Section 103 Demolition costs.
- Section 104 Manner of making allowances and charges.