Aircraft

Anti-avoidance provisions

Anti-avoidance, later claims

Businesses affected

Cars

Disposal value

Effect of application of legislation

Excluded assets

Excluded expenditure

Expenditure limit

Companies

Individuals

Partnerships

Fixtures

Fixtures etc.

Generally

Greenhouses

Later claims

Meaning

Monetary limit

Application

Exceeding

Excluded expenditure

Generally

One large asset or many small ones

Pools

Practical implications

Printing equipment

Qualifying expenditure

Railway assets

Second-hand assets

Ships

Special rate expenditure

Threshold

Use, meaning

Useful economic life

Writing-down allowances