Annual investment allowance
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