Crossheading Capital allowances: claw-back of major lump sum
From legislation.gov.uk
Contents
- 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