Crossheading Restrictions on sideways relief for certain capital allowances
From legislation.gov.uk
Contents
- Section 75 Trade leasing allowances given to individuals
- Section 76 First-year allowances and annual investment allowances: introduction
- Section 77 First-year allowances: partnerships with companies
- Section 78 First-year allowances and annual investment allowances: arrangements to reduce tax liabilities
- Section 79 Capital allowances restrictions: supplementary