Dredging allowances
Anti-avoidance provisions
Commentary –
Practical Capital Allowances ¶600-300
Availability
Legislation/Regulatory –
CAA2001 s. 484
;
FA2008 Sch. 27, para. 34
Balancing allowances
Commentary –
Tax Reporter ¶258-250
;
Practical Capital Allowances ¶600-300
Legislation/Regulatory –
CAA2001 s. 488, Sch. 3, para. 104
Contribution allowances
Commentary –
Practical Capital Allowances ¶115-400
Contributions
Contributions and subsidies
Commentary –
Tax Reporter ¶258-300
;
Practical Capital Allowances ¶600-350
Dredging, meaning
Commentary –
Tax Reporter ¶258-100
;
Practical Capital Allowances ¶600-100
HMRC Guidance –
CA80200
Generally
Giving effect to allowances
Legislation/Regulatory –
CAA2001 s. 489
HMRC Guidance –
CA80800
Giving effect to allowances and charges
Commentary –
Tax Reporter ¶258-050
;
Practical Capital Allowances ¶600-050
Pre-trading expenditure of qualifying trades etc.
Legislation/Regulatory –
CAA2001 s. 486
HMRC Guidance –
CA80600
Qualifying expenditure
Commentary –
Tax Reporter ¶258-150
;
Practical Capital Allowances ¶600-150
Legislation/Regulatory –
CAA2001 s. 485
Qualifying trade
Commentary –
Tax Reporter ¶258-050
;
Practical Capital Allowances ¶600-200
Successions
Commentary –
Tax Reporter ¶258-350
;
Practical Capital Allowances ¶600-400
Writing-down allowances
Commentary –
Tax Reporter ¶258-200
;
Practical Capital Allowances ¶600-250
Legislation/Regulatory –
CAA2001 s. 487, Sch. 3, para. 103