Abolition post-2011

Capital gains tax, interaction with

Connected persons, transactions between

Data processing centre

Disentitlement of allowance, anti-avoidance provision

Dwelling-houses let on assured tenancies

Enterprise zones

– see also Enterprise zones

Enterprise zones, balancing events

Fixtures on which plant and machinery allowances have been claimed


Long-leases, time-limits for election


Nuclear Decommissioning Authority

Oil taxation


Phasing out

Pre-April 2011

Qualifying trades

Relevant interest

Roads on industrial estates

Small workshops for separate lettings to small businesses

Storage of goods and materials

Tonnage tax

Transactions between connected persons

Transfer of UK trade to a company in another member state

Value added tax additional liabilities and rebates


Construction expenditure

Storage of goods on their arrival by sea or air into any part of the UK

Water companies reorganisation, writing-down allowances

Wholesale supermarkets


Workshops, letting as separate units to small businesses

Writing-down allowances

Phasing out