SolvedCrossheading Restrictions on allowances
From legislation.gov.uk
Contents
- Section 214 Connected persons
- Section 215 Transactions to obtain tax advantages
- Section 216 Sale and leaseback, etc.
- Section 217 No annual investment allowance or first-year allowance for B’s expenditure
- Section 218 Restriction on B’s qualifying expenditure: section 214 or 216
- Section 218ZA Restrictions on writing-down allowances: section 215
- Section 218ZB Disposal values: section 215
- Section 218A Further restriction on annual investment allowance