Chapter 3 Allowances and charges
From legislation.gov.uk
Contents
- Section 456 Pooling of expenditure
- Section 457 Determination of entitlement or liability
- Section 458 Amount of allowances and charges
- Section 459 Available qualifying expenditure
- Section 460 Allocation of qualifying expenditure to pools
- Section 461 Unrelieved qualifying expenditure
- Section 461A Unrelieved qualifying expenditure: entry to cash basis
- Section 462 Disposal values
- Section 462A Persons leaving cash basis
- Section 463 Giving effect to allowances and charges