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Legislation
Capital Allowances Act 2001

Chapter 7 Balancing adjustments

  • Crossheading General
  • Crossheading Calculation of balancing adjustments
  • Crossheading Meaning of “the relevant period of ownership” etc.
  • Crossheading Balancing allowances restricted where sale subject to subordinate interest
  • Crossheading Qualifying enterprise zone expenditure: effect of realising capital value
  1. Part 3 Industrial buildings allowances
  2. Chapter 7 Balancing adjustments

Chapter 7 Balancing adjustments

From legislation.gov.uk

Contents

  1. Crossheading General
  2. Crossheading Calculation of balancing adjustments
  3. Crossheading Meaning of “the relevant period of ownership” etc.
  4. Crossheading Balancing allowances restricted where sale subject to subordinate interest
  5. Crossheading Qualifying enterprise zone expenditure: effect of realising capital value
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