Balancing allowances and charges
Assured tenancy allowances
Business premises renovation allowances
Calculation
Demolition of qualifying building
Generally
Proceeds
Residue of qualifying expenditure
Disposal events
Disposal receipts
Disposal values
Dredging allowances
Flat conversion allowances
Mineral extraction allowances
Patent allowances
Plant and machinery
Available qualifying expenditure
Balancing allowance
Balancing charge
Cessation
Final chargeable period
Generally
Pooling
Reducing balance
Total disposal receipts
Private use restriction
Research and development allowances
Sale of plant or machinery
Ships, deferment of charges