Anti-avoidance provisions

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

First-year allowances, interaction with

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

Writing-down allowances, interaction with

Chargeable periods

Chargeable periods spanning date of increase or reversion

Generally

Plant and machinery allowances