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Contents

Legislation

Capital Allowances Act 2001

Part 3A Business Premises Renovation Allowances

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Chapter 1 INTRODUCTION
Chapter 2 QUALIFYING EXPENDITURE
Chapter 3 QUALIFYING BUILDINGS AND QUALIFYING BUSINESS PREMISES
Chapter 4 THE RELEVANT INTEREST IN THE QUALIFYING BUILDING
Chapter 5 INITIAL ALLOWANCES
Chapter 6 WRITING-DOWN ALLOWANCES
Chapter 7 GRANTS IN RESPECT OF QUALIFYING EXPENDITURE
Chapter 8 BALANCING ADJUSTMENTS
Chapter 9 WRITING OFF QUALIFYING EXPENDITURE
Chapter 10 ADDITIONAL VAT LIABILITIES AND REBATES
Chapter 11 SUPPLEMENTARY PROVISIONS

Capital Allowances Act 2001
Part 3A Business Premises Renovation Allowances

Part 3A Business Premises Renovation Allowances

From legislation.gov.uk

Contents

Chapter 1 INTRODUCTION
Chapter 2 QUALIFYING EXPENDITURE
Chapter 3 QUALIFYING BUILDINGS AND QUALIFYING BUSINESS PREMISES
Chapter 4 THE RELEVANT INTEREST IN THE QUALIFYING BUILDING
Chapter 5 INITIAL ALLOWANCES
Chapter 6 WRITING-DOWN ALLOWANCES
Chapter 7 GRANTS IN RESPECT OF QUALIFYING EXPENDITURE
Chapter 8 BALANCING ADJUSTMENTS
Chapter 9 WRITING OFF QUALIFYING EXPENDITURE
Chapter 10 ADDITIONAL VAT LIABILITIES AND REBATES
Chapter 11 SUPPLEMENTARY PROVISIONS