Amount of

Anti-avoidance provisions

Assets provided partly for business use

Capital allowances

Amount

Amount of

Anti-avoidance provisions

Arrangements entered into for disqualifying purpose

Chargeable period

Claiming

Commencement

Companies

Companies, restriction

Disqualifying purpose

Double relief prevention

Entitlement

Excluded expenditure

Exclusions

Generally

Groups of companies

Groups of companies, restriction

Leasing plant and machinery

Legislation

Long chargeable periods

Loss relief restriction

Losses attributable to

Maximum allowances

Maximum amount of

Operation where restrictions apply

Periods straddling 1 January 2013 or 1 January 2015

Persons leaving cash basis

Pooling

Property business loss relief

Qualifying activities

Qualifying activity permanently discontinued

Qualifying expenditure

Restrictions on relief

Sale and leaseback

Scope of

Short chargeable periods

Transitional measures

VAT liabilities

Vehicles, deductions allowed at fixed rate

Cars

Chargeable periods

Chargeable periods spanning date of increase or reversion

Claims

Companies, restriction

First-year allowances

General exclusions

Generally

Groups of companies, restriction

Integral features

Losses

Outline

Partial depreciation subsidy

Plant and machinery

Property loss relief

Restrictions

Application

Further

Generally

Scope of

Special rate expenditure

Transfer and long funding leaseback

Transitional rules

Value added tax