Anti-avoidance provisions

Commentary – Tax Reporter ¶252-775

Apportionment of sums partly referable to non-qualifying assets

Legislation/Regulatory – CAA2001 s. 360Z2

Apportionments

Commentary – Tax Reporter ¶252-800

Available allowances

Legislation/Regulatory – CAA2001 s. 360A

Balancing adjustments

Balancing events and proceeds

Legislation/Regulatory – CAA2001 s. 360N, 360O

Calculation

Legislation/Regulatory – CAA2001 s. 360P

Generally

Legislation/Regulatory – CAA2001 s. 360M

Balancing allowances and charges

Commentary – Tax Reporter ¶252-725
HMRC Guidance – CA45300

Claims

Legislation/Regulatory – CAA2001 s. 3(2A)

Delays

Commentary – Tax Reporter ¶252-560

Demolition

Commentary – Tax Reporter ¶252-750

Designation of disadvantaged areas

Legislation/Regulatory – SI 2007/945 reg. 3

Disentitlement of allowance, anti-avoidance provision

Legislation/Regulatory – CAA2001 s. 570A ; FA2003 s. 164(2)

Disqualified trade sectors

Commentary – Tax Reporter ¶252-600
HMRC Guidance – CA45300

Features described by HMRC

Commentary – Tax Reporter ¶252-500

Fixtures

Legislation/Regulatory – CAA2001 s. 186A

Generally

Commentary – Hardman's Tax Rates and Tables ¶11-800 ; Tax Reporter ¶252-500

Giving effect to allowances and charges

Generally

Commentary – Tax Reporter ¶252-525

Lessors and licensees

Legislation/Regulatory – CAA2001 s. 360Z1

Trades

Legislation/Regulatory – CAA2001 s. 360Z

Grants in respect of qualifying expenditure

Legislation/Regulatory – CAA2001 s. 360L

Initial allowances

Generally

Commentary – Tax Reporter ¶252-675
Legislation/Regulatory – CAA2001 s. 360G

Premises not qualifying

Legislation/Regulatory – CAA2001 s. 360H

Lease, meaning

Legislation/Regulatory – CAA2001 s. 360Z4

Property losses

Commentary – 4.2.2

Qualifying building

Commentary – Tax Reporter ¶252-575
HMRC Guidance – CA45300

Qualifying buildings

Legislation/Regulatory – CAA2001 s. 360C

Qualifying business premises

Generally

Commentary – Tax Reporter ¶252-600
Legislation/Regulatory – CAA2001 s. 360C
HMRC Guidance – CA45300

Meaning

Legislation/Regulatory – CAA2001 s. 360D ; SI 2007/945 reg. 4

Qualifying expenditure

Building use

Commentary – Tax Reporter ¶252-550
HMRC Guidance – CA45300

Conditions

Commentary – Tax Reporter ¶252-550
HMRC Guidance – CA45300

Exclusions

Commentary – Tax Reporter ¶252-550
HMRC Guidance – CA45300

Expiry date for incurring

Legislation/Regulatory – SI 2007/945 reg. 2A

Generally

Commentary – Tax Reporter ¶252-550
Legislation/Regulatory – CAA2001 s. 360B ; FA2014 s. 66
HMRC Guidance – CA45300

Market value

Commentary – Tax Reporter ¶252-550
HMRC Guidance – CA45300

Meaning

Legislation/Regulatory – SI 2007/945 reg. 5

Relief cap

Commentary – Tax Reporter ¶252-550
HMRC Guidance – CA45300

Relevant interest

Commentary – Tax Reporter ¶252-625

Relevant interest in qualifying building

Generally

Legislation/Regulatory – CAA2001 s. 360E

Interest acquired on completion of conversion

Legislation/Regulatory – CAA2001 s. 360F

Sales treated as being for alternative amount

Legislation/Regulatory – CAA2001 s. 567-570

Termination of a lease

Legislation/Regulatory – CAA2001 s. 360Z3

Termination of leases

Commentary – Tax Reporter ¶252-650

Value added tax liabilities and rebates

Commentary – Tax Reporter ¶252-825
Legislation/Regulatory – CAA2001 s. 360T-360Y

Writing off qualifying expenditure

Demolition costs

Legislation/Regulatory – CAA2001 s. 360S

Generally

Legislation/Regulatory – CAA2001 s. 360Q

Initial allowances and writing-down allowances

Legislation/Regulatory – CAA2001 s. 360R

Writing-down allowances

Amount of

Legislation/Regulatory – CAA2001 s. 360J

Entitlement

Legislation/Regulatory – CAA2001 s. 360I

Generally

Commentary – Tax Reporter ¶252-700

Residue of qualifying expenditure, meaning

Legislation/Regulatory – CAA2001 s. 360K

Writing-off

Legislation/Regulatory – CAA2001 s. 360R