SolvedCrossheading Allowable deductions
From legislation.gov.uk
Contents
- Section 37 Consideration chargeable to tax on income.
- Section 37A Consideration on disposal of certain leases
- Section 37B Consideration on certain disposals: structures and buildings allowances
- Section 38 Acquisition and disposal costs etc.
- Section 39 Exclusion of expenditure by reference to tax on income.
- Section 39A Exclusion of certain expenditure: structures and buildings allowances
- Section 40 Interest charged to capital.
- Section 41 Restriction of losses by reference to capital allowances and renewals allowances.
- Section 41A Restriction of losses: long funding leases of plant or machinery
- Section 42 Part disposals.
- Section 43 Assets derived from other assets.