SolvedCrossheading Calculation of balancing adjustments
From legislation.gov.uk
Contents
- Section 385 Calculation of balancing adjustment
- Section 386 The residue of qualifying expenditure
- Section 387 Overall limit on balancing charge
- Section 388 Acquisition of relevant interest in part of land, etc.
- Section 389 Balancing allowances restricted where sale subject to subordinate interest etc.
- Section 390 Interpretation of section 389