SolvedChapter 6 Writing-down allowances
From legislation.gov.uk
Contents
- Section 309 Entitlement to writing-down allowance
- Section 310 Basic rule for calculating amount of allowance
- Section 311 Calculation of allowance after sale of relevant interest
- Section 312 Allowance limited to residue of qualifying expenditure
- Section 313 Meaning of “the residue of qualifying expenditure”
- Section 313A Calculation of allowance after sale of relevant interest: anti-avoidance