Acquisition by assignee of energy service provider

Acquisition by equipment lessee

Acquisition of ownership

Assignee of equipment lessor

Equipment lessee

Lessor or licensor on termination of lease or licence

Acquisition of ownership by client

Acquisition of ownership on cessation of ownership

Administration

Annexed fixtures part of land

Appeals

Apportionments

Assignment of equipment lease

Business premises renovation allowance made

Buying and selling

Capital allowances

Capital gains tax

Cessation of ownership

Equipment lessor

Generally

Identifying the qualifying interest in special cases

Lessor entitled to allowances, incoming lessee

Person ceasing to have qualifying interest

Severance of fixture

Change in ownership

Changes in ownership of

Apportionment

Disposal value statement requirement

Fixed value requirement

Generally

Pooling requirement

Chargeable interest

Claims

Generally

Disposal values

Avoidance cases

Generally

Election to fix apportionment

Capital sum given by lessee on grant of lease

Generally

Sale price on sale of qualifying interest

Elections to fix apportionments

Generally

Procedures

End of qualifying interest

Energy management services

Acquisition of ownership by assignee of energy services provider

Acquisition of ownership by client

Cessation of ownership of energy services provider

Energy services agreement, meaning

Energy services providers

Purchaser of land discharging obligations of client

Energy service providers

Entitlement to allowances, determination

Equipment lease

Affordable warmth programme

Generally

Meaning

Equipment lessors and lessees

Excluded expenditure

Exclusions

Generally

Hire purchase

Hire-purchase

Incoming lessees

Integral features

Interest in land

Interest in land, meaning

Interest in relevant land

Lease

Lease, meaning

Local authority youth centres and youth clubs

Long-life assets

Meaning

New rules for purchasers

Disposable value statement requirement

Fixed value requirement

Pooling requirement

On or after April 2012

Owners of

Owners, persons treated as

Affordable warmth programme, equipment lease part of

Equipment lessee has qualifying activity

Equipment lessors

Equipment lessors right to sever fixture that is not part of building

Incoming lessee, lessor entitled to allowances

Incoming lessee, lessor not entitled to allowances

Person with interest in relevant land having fixture for purposes of qualifying activity

Purchaser of land discharging obligations of equipment lessee

Purchaser of land giving consideration for fixture

Permanently installed equipment: standard-rated leasing of poly tunnels

Plant and machinery allowances

Purchasers of land

Relevant land

Relevant land, meaning

Restrictions

Prior business premises renovations allowances

Prior industrial buildings allowances claim

Prior plant and machinery claim

Prior research and development allowances claim

Restrictions on amount of qualifying expenditure

Industrial buildings allowance claimed

Plant and machinery allowance claimed

Research and development allowance claimed

Returns, amendment of

Ships

Termination of lease or licence

Value added tax, input tax deduction