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Legislation
Finance Act 2021

Crossheading Capital allowances: super-deductions etc

  • Section 9 Super-deductions and other temporary first-year allowances
  • Section 10 Further provision about super-deductions etc
  • Section 11 Reduced super-deduction
  • Section 12 Disposal of assets where super-deduction made
  • Section 13 Disposal of assets where SR allowance made
  • Section 14 Counteraction where arrangements are contrived etc
  1. PART 1 Income tax, corporation tax and capital gains tax
  2. Crossheading Capital allowances: super-deductions etc

Crossheading Capital allowances: super-deductions etc

From legislation.gov.uk

Contents

  1. Section 9 Super-deductions and other temporary first-year allowances
  2. Section 10 Further provision about super-deductions etc
  3. Section 11 Reduced super-deduction
  4. Section 12 Disposal of assets where super-deduction made
  5. Section 13 Disposal of assets where SR allowance made
  6. Section 14 Counteraction where arrangements are contrived etc
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