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