Crossheading Capital allowances
From legislation.gov.uk
Contents
- Section 41 Plant and machinery: restricting exception for manufacturers and suppliers
- Section 42 Plant and machinery allowances: anti-avoidance
- Section 43 Plant and machinery allowances: fixtures
- Section 44 Expenditure on plant and machinery for use in designated assisted areas
- Section 45 Allowances for energy-saving plant and machinery
- Section 46 Plant and machinery: long funding leases