Chapter 8 Writing off qualifying expenditure
From legislation.gov.uk
Contents
- Section 332 Introduction
- Section 333 Writing off initial allowances
- Section 334 Writing off writing-down allowances
- Section 335 Writing off research and development allowances
- Section 336 Writing off expenditure when building not an industrial building
- Section 337 Writing off or increase of expenditure where balancing adjustment made
- Section 338 Writing off capital value which has been realised
- Section 339 Crown or other person not within the charge to tax entitled to the relevant interest
- Section 340 Treatment of demolition costs