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Legislation
Capital Allowances Act 2001

Crossheading Restrictions on amount of qualifying expenditure

  • 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
  1. Chapter 14 Fixtures
  2. Crossheading Restrictions on amount of qualifying expenditure

Crossheading Restrictions on amount of qualifying expenditure

From legislation.gov.uk

Contents

  1. Section 185 Fixture on which a plant and machinery allowance has been claimed
  2. Section 186 Fixture on which an industrial buildings allowance has been made
  3. Section 186A Fixtures on which a business premises renovation allowance has been made
  4. Section 187 Fixture on which a research and development allowance has been made
  5. Section 187A Effect of changes in ownership of a fixture
  6. Section 187B Section 187A: supplementary provision
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