– see also Plant and machinery allowances; Capital allowances

Assured tenancy allowances

Commentary – Practical Capital Allowances ¶625-350

Business premises renovation allowances

Calculation

Commentary – Practical Capital Allowances ¶403-600

Demolition of qualifying building

Commentary – Practical Capital Allowances ¶403-800

Generally

Commentary – Practical Capital Allowances ¶403-400

Proceeds

Commentary – Practical Capital Allowances ¶403-500

Residue of qualifying expenditure

Commentary – Practical Capital Allowances ¶403-700

Disposal events

Commentary – Practical Capital Allowances ¶198-500

Disposal receipts

Commentary – Practical Capital Allowances ¶198-500

Disposal values

Commentary – Practical Capital Allowances ¶198-500

Dredging allowances

Commentary – Practical Capital Allowances ¶600-300

Flat conversion allowances

Commentary – Practical Capital Allowances ¶476-700

Mineral extraction allowances

Commentary – Practical Capital Allowances ¶500-250 ; Practical Capital Allowances ¶500-350

Patent allowances

Commentary – Practical Capital Allowances ¶575-500

Plant and machinery

Available qualifying expenditure

Commentary – Practical Capital Allowances ¶198-450

Balancing allowance

Commentary – Practical Capital Allowances ¶198-250

Balancing charge

Commentary – Practical Capital Allowances ¶198-300

Cessation

Commentary – Practical Capital Allowances ¶198-400

Final chargeable period

Commentary – Practical Capital Allowances ¶198-400

Generally

Commentary – Practical Capital Allowances ¶198-250

Pooling

Commentary – Practical Capital Allowances ¶198-050

Reducing balance

Commentary – Practical Capital Allowances ¶198-000

Total disposal receipts

Commentary – Practical Capital Allowances ¶198-500

Private use restriction

Commentary – Practical Capital Allowances ¶198-550

Research and development allowances

Commentary – Practical Capital Allowances ¶525-400

Sale of plant or machinery

Commentary – Practical Capital Allowances ¶198-500

Ships, deferment of charges

Commentary – Practical Capital Allowances ¶235-500