SolvedSection 333 | Writing off initial allowances
From legislation.gov.uk
If an initial allowance is made in respect of the qualifying expenditure, the amount of the allowance is written off at the time when the building is first used.F1
From legislation.gov.uk
If an initial allowance is made in respect of the qualifying expenditure, the amount of the allowance is written off at the time when the building is first used.F1