Crossheading Restrictions on amount of qualifying expenditure
From legislation.gov.uk
Contents
- Section 185 Fixture on which a plant and machinery allowance has been claimed
- Section 186 Fixture on which an industrial buildings allowance has been made
- Section 186A Fixtures on which a business premises renovation allowance has been made
- Section 187 Fixture on which a research and development allowance has been made
- Section 187A Effect of changes in ownership of a fixture
- Section 187B Section 187A: supplementary provision