Crossheading Capital allowances and related matters
From legislation.gov.uk
Contents
- Section 164 Avoidance affecting proceeds of balancing event
- Section 165 Extension of first-year allowances for ICT expenditure by small enterprises
- Section 166 Expenditure on software for sub-licensing
- Section 167 First-year allowances for expenditure on environmentally beneficial plant or machinery
- Section 168 Relief for research and development
- Section 169 Tonnage tax: extension of capital allowance restrictions on lessors of ships