Chapter 5 Allowances and charges
From legislation.gov.uk
Contents
- 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