RESTRICTIONS ON SIDEWAYS RELIEF FOR CERTAIN CAPITAL ALLOWANCES (s. 75)
Contents:
- 75 Trade leasing allowances given to individuals
- 76 First-year allowances and annual investment allowances: introduction
- 77 First-year allowances: partnerships with companies
- 78 First-year allowances and annual investment allowances: arrangements to reduce tax liabilities
- 79 Capital allowances restrictions: supplementary