SolvedCrossheading Annual investment allowance
From legislation.gov.uk
Contents
- Section 51A Entitlement to annual investment allowance
- Section 51B First restriction: companies
- Section 51C Second restriction: groups of companies
- Section 51D Third restriction: groups of companies under common control
- Section 51E Fourth restriction: other companies under common control
- Section 51F Companies and groups: meaning of “control”
- Section 51G Companies and groups: meaning of “related”
- Section 51H Fifth restriction: qualifying activities under common control
- Section 51I Qualifying activities: meaning of control
- Section 51J Qualifying activity: meaning of “related”
- Section 51JA Sixth restriction: allocation where profits chargeable at NI rate
- Section 51K Operation of annual investment allowance where restrictions apply
- Section 51L Special provision for short chargeable periods
- Section 51M Special provision for long chargeable periods
- Section 51N Special provision for long chargeable periods: supplementary