Abolition post-2011

Legislation/Regulatory – FA2008 s. 84, 85, Sch. 27
HMRC Guidance – CA14600 ; CA14700 ; CA34600 ; CA35050

Bloodstock breeding

Commentary – Tax Reporter ¶274-000
HMRC Guidance – BIM55725

Disentitlement of allowance, anti-avoidance provision

Legislation/Regulatory – FA2003 s. 164(2)

Land reflecting development value held on 6 April 1965

Legislation/Regulatory – TCGA92 Sch. 2, para. 13(c)
HMRC Guidance – CG12822 ; CG13850 ; CG15435 ; CG15455 ; CG15460 ; CG16730 ; CG22220 ; CG27170 ; CG51633 ; CG51640 ; CG51641 ; CG51642 ; CG51656 ; CG71190 ; CG71400 ; CG71800 ; CG71850 ; CG72602 ; SVM107090 ; VOACGTSEC6_PART1 ; VOACGTSEC6_PART7

Phasing out

Commentary – Tax Reporter ¶235-025 ; Tax Reporter ¶253-000 ; Tax Reporter ¶253-025

Value shifting

Legislation/Regulatory – SP D18

Withdrawal of

Commentary – Practical Capital Allowances ¶425-000