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Legislation
Income Tax Act 2007

Crossheading Capital allowances: claw-back of major lump sum

  • Section 614BR Effect of capital allowances: introduction
  • Section 614BS Cases where expenditure taken into account under Part 2, 5 or 8 of CAA 2001
  • Section 614BT Cases where expenditure taken into account under other provisions of CAA 2001
  • Section 614BU Capital allowances deductions: waste disposal and cemeteries
  • Section 614BV Capital allowances deductions: films and sound recordings
  • Section 614BW Contributors to capital expenditure
  1. Chapter 2 Finance leases with return in capital form
  2. Crossheading Capital allowances: claw-back of major lump sum

Crossheading Capital allowances: claw-back of major lump sum

From legislation.gov.uk

Contents

  1. Section 614BR Effect of capital allowances: introduction
  2. Section 614BS Cases where expenditure taken into account under Part 2, 5 or 8 of CAA 2001
  3. Section 614BT Cases where expenditure taken into account under other provisions of CAA 2001
  4. Section 614BU Capital allowances deductions: waste disposal and cemeteries
  5. Section 614BV Capital allowances deductions: films and sound recordings
  6. Section 614BW Contributors to capital expenditure
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