Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Capital allowances: claw-back of major lump sum
  2. Effect of capital allowances: introduction

Section 614BR | Effect of capital allowances: introduction

From legislation.gov.uk

(1)This section and sections 614BS to 614BW apply if an occasion occurs on which a major lump sum falls to be paid in relation to the lease of the asset.

(2)In those sections the occasion is called “the relevant occasion”.

PreviousNext
PrivacyTerms