68600 Capital goods scheme
Contents:
- 68600 Introduction
- 68610 Capital goods covered by the scheme
- 68620 Scheme operation
- 68630 Example: determining baseline VAT recovery
- 68640 Example: year-end adjustment
- 68650 Disposals within the adjustment period
- 68660 Calculating the final adjustment on sale of an asset
- 68670 Disposal of an asset: worked example (1)
- 68680 Disposal of an asset: worked example (2)