Part 3 Industrial buildings allowances
From legislation.gov.uk
Contents
- Chapter 1 Introduction
- Chapter 2 Industrial buildings
- Chapter 3 The relevant interest in the building
- Chapter 4 Qualifying expenditure
- Chapter 5 Initial allowances
- Chapter 6 Writing-down allowances
- Chapter 7 Balancing adjustments
- Chapter 8 Writing off qualifying expenditure
- Chapter 9 Highway undertakings
- Chapter 10 Additional VAT liabilities and rebates
- Chapter 11 Giving effect to allowances and charges
- Chapter 12 Supplementary provisions