SolvedChapter 3 Allowances and charges
From legislation.gov.uk
Contents
- Section 470 Pooling of expenditure
- Section 471 Determination of entitlement or liability
- Section 472 Amount of allowances and charges
- Section 473 Available qualifying expenditure
- Section 474 Allocation of qualifying expenditure to pools
- Section 475 Unrelieved qualifying expenditure
- Section 475A Unrelieved qualifying expenditure: entry to cash basis
- Section 476 Disposal value of patent rights
- Section 477 Limit on amount of disposal value
- Section 477A Persons leaving cash basis