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Legislation
Capital Allowances Act 2001

Chapter 5 Allowances and charges

  • Crossheading Annual investment allowance
  • Crossheading First-year allowances
  • Crossheading Prevention of double relief
  • Crossheading Pooling
  • Crossheading Writing-down and balancing allowances and balancing charges
  • Crossheading Available qualifying expenditure
  • Crossheading Special balancing charge in cases of full expensing etc
  • Crossheading Disposal events and disposal values: general
  • Crossheading The final chargeable period
  • Crossheading List of provisions outside this Chapter about disposal values
  • Crossheading Application of Chapter to person leaving cash basis
  • Crossheading Effect of changes in Northern Ireland status of SME company or SME partnership
  1. Part 2 Plant and machinery allowances
  2. Chapter 5 Allowances and charges

Chapter 5 Allowances and charges

From legislation.gov.uk

Contents

  1. Crossheading Annual investment allowance
  2. Crossheading First-year allowances
  3. Crossheading Prevention of double relief
  4. Crossheading Pooling
  5. Crossheading Writing-down and balancing allowances and balancing charges
  6. Crossheading Available qualifying expenditure
  7. Crossheading Special balancing charge in cases of full expensing etc
  8. Crossheading Disposal events and disposal values: general
  9. Crossheading The final chargeable period
  10. Crossheading List of provisions outside this Chapter about disposal values
  11. Crossheading Application of Chapter to person leaving cash basis
  12. Crossheading Effect of changes in Northern Ireland status of SME company or SME partnership
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