SolvedCrossheading Cases in which a person is entitled to a balancing allowance
From legislation.gov.uk
Contents
- Section 426 Pre-trading expenditure
- Section 427 Giving up exploration, search or inquiry
- Section 428 Ceasing to work mineral deposits
- Section 429 Buildings etc. for benefit of employees abroad ceasing to be used
- Section 430 Disposal of asset, etc.
- Section 431 Discontinuance of trade
- Section 431A Foreign permanent establishment exemption
- Section 431B Disposal value: no allowance/no charge cases
- Section 431C Notional allowances
- Section 431D Persons leaving cash basis