Balancing charges under the legislation

Capital allowances

Generally

Capital goods, relief

Finance leases

Fixed, rollover relief

Generally

Gifts of assets, effect of relief

Gifts to charities

Group relief, non-resident company trading in the EEA

Installed in commercial buildings in enterprise zones

Leasing

Lettings, excluded from exemption

Loans to buy

Employment use, interest relief

Partnership use, interest relief

Main rate cars, expenditure

Use in designated assisted areas