Advertising hoardings

Aerials

Air conditioning systems

All weather and artificial pitches

Alterations to buildings

Amusement parks

Animals

Annual investment allowance

Amount of

Arrangements entered into for disqualifying purpose

Chargeable period

Claiming

Commencement

Companies, restriction

Deemed expenditure

Double relief prevention

Entitlement

Excluded expenditure

Exclusions

Generally

Groups of companies, restriction

Leasing plant and machinery

Long chargeable periods

Maximum allowance

Maximum amount of

Operation where restrictions apply

Periods straddling 1 January 2013 or 1 January 2015

Persons leaving cash basis

Pooling

Qualifying activities

Qualifying expenditure

Restrictions on relief

Sale and leaseback

Scope of

Short chargeable periods

Transitional measures

VAT liabilities

Vehicles, deductions allowed at fixed rate

Anti-avoidance

Adjustments of assessments etc.

Assigns, meaning

Buying allowances

Connected persons

Exception for manufacturers and suppliers

Finance leases

Hire-purchase

Relevant transactions

Sale and finance leaseback

Sale and leaseback etc.

Transactions to obtain allowances/tax advantage

Value added tax liabilities and rebates

Writing-down allowances, restriction on

Anti-avoidance provisions

Transfer of entitlement to benefit from

Assets incorporated in buildings

Assets leased outside UK

– see Leased assets

Assets treated as buildings

Availability of allowances, general conditions

Available qualifying expenditure

Balancing allowances

Available qualifying expenditure

Cessation of trade

Generally

Pooling

Reducing balance

Balancing allowances and charges

Amount of

Entitlement or liability

Generally

Balancing charges

Bicycles

Books

Bridges, tunnels etc.

Briefcases

Building alterations

Buildings

Bus shelters

Bus shelters, licence to occupy land

Business entertainment

Business successions

Buying a property

Best practice

Buying and selling fixtures: need for appointment

Elections in practice: the buyer's perspective

Law in practice, application of

LPA receivers

Principles

Restriction where past owner made a claim

Buying allowances, anti-avoidance

Accounting periods, old and new

Apportionment of disposal proceeds

Balance sheet value

Excess of allowances in pool

Generally

Limiting conditions

Postponed allowances

Qualifying change

Relevant excess of allowances

Relevant tax written-down value

Transactions on relevant day

Unallowable purpose

Cameras

Canals

Capital gains

Asset acquired at written-down value

Legislation

Modified rules

Tax implications

Capital gains consideration, statutory interpretation

Capital gains tax

Assets held on 31 March 1982, excluded disposals

Consideration chargeable to tax on income

Replacement of business assets

Wasting assets

Car parks

Disabled persons

Generally

Car valeting bays

Car wash

Car wash site

Caravans and caravan sites

Care business

Care business expenditure, meaning

Care business pool, meaning

Deemed disposal event

Disposal receipts, plant or machinery used for care business

Disposal receipts, plant or machinery used for other qualifying activities

Meaning

Re-start date

Retained plant or machinery

Subsequent disposal events

Unallocated capital expenditure

Cars

Disabled persons, hire cars

Electrically-propelled vehicles

Emissions

First-year allowances

Groups of companies, prevention of artificial generation of balancing allowances

Inexpensive, writing-down allowances

Long-life assets

Low carbon dioxide emissions

Main rate car

Meaning of car

Pooled

Post-April 2009

Short-life asset treatment

Single asset pool

Special rate cars, discontinued activity continued by relevant company

Water companies reorganisation

Writing-down allowances

Zero/low CO2 emissions

Cash dispensers

Ceilings and canopies

Central heating etc. systems

Civil proceedings for recovery of property

Clocks

Cold rooms

Companies with investment business

Components of

Computer software

Computer software and rights to

Disposal values

Generally

Limits on disposal values

Computers

Conservatory-type enclosure for swimming pool

Consumables

Containers

Contributions allowances

Council information panels, licence to occupy land

Counters and checkouts

Curtains

Cushion gas

Decommissioning expenditure

Demolition costs

Department store electrical lighting equipment

Designated assisted areas

Designated assisted areas within enterprise zones

Cap on first-year allowances

Exclusion from allowances

Generally

Partly used plant or machinery outside designated area

Subsequently being primarily for use outside designated assisted areas

Designs and patterns

Destruction by fire, disposal value

Disability Discrimination Acts 1995 and 2005, services provided under

Display equipment

Disposal

Cushion gas

Disposal events

Disposal values

Restrictions on disposal value

Total disposal receipts

Transfers under housing and regeneration transfer schemes, disposal values for

Disposal events and disposal values

Disposal receipt and disposal event, meaning

General limit on amount of disposal value

Generally

Nil disposal value

No need for disposal value to be brought into account

Transition value, disposal value is

Docks, dry docks and jetties

Doors

Dwelling-houses

Dyehouses

Dykes etc.

Décor

Elections and claims

Electric vehicle charging point

Electric vehicle charging points

Electrical installations and equipment

Electricity substations

Employees and office holders

Energy saving

Amount of first-year allowances

Apportioning expenditure if one or more components

Certification

Feed-in tariffs

First-year qualifying expenditure

Renewable heat incentives

Energy-saving investments

Energy Technology Criteria List (ETCL)

Energy Technology Product List (ETPL)

Generally

Energy-saving plant and machinery

Enterprise zones

– see also Enterprise zones

Generally

Entertainment-related expenditure

Environmentally beneficial plant and machinery

Certification

Components of larger item

Generally

Escalators

Estates in administration

Excluded expenditure

Accommodation for MPs and others

Depreciation payments

Dwelling-houses

Employment or office

Excluded structures and assets

Expenditure incurred

Hydroelectric power scheme

Expenditure unaffected by statutory restrictions

Farm animals

Farming and market gardening

Feed-in tariffs (FITs) scheme

Fencing

Films, tapes and discs

Final chargeable period

Finance costs

Finance lease agreement, tax adjustment clause

Finance leases

Finance leases and loans

Fire safety

First-year allowances

Abolition

Additional sterling cost in meeting instalments

Amount of

Asset partly used/provided for qualifying activity, reduction of first-year allowances

Assets bought and sold in same year

Availability

Calculation

Cars

Cars with low carbon dioxide emissions

Claiming reduced allowances

Computer software

Designated assisted areas within enterprise zones

Double relief prevention

Energy saving plant and machinery

Energy-saving plant and machinery

Enhanced capital allowances

Entitlement

Environmentally beneficial

Environmentally beneficial machinery and plant

Exclusions

Expenditure qualifying for

Exploration expenditure supplement (EES)

Gas refueling stations

General exclusions

Generally

Green technology

Hiring or leasing

Historic

Hotel, expenditure on decorations etc.

Leasing plant and machinery, sideways loss relief restriction

Master negative of film

Northern Ireland

Oil extraction activities

Partial depreciation subsidies

Partial depreciation subsidies, reduction of

Persons leaving cash basis

Qualifying expenditure

Restaurant fittings

Ring fence trades

Ring-fence trades

Sideways relief, restriction

Small and medium-sized enterprises

Small and medium-sized enterprises, definition

Small or medium-sized enterprises

Software rights

Temporary

Temporary rate

Temporary re-introduction

Tennis court cover

Time expenditure incurred

Value added tax

Zero-emission goods vehicles

First-year tax credits

Amount of

Artificially inflated claims

Calculation

Clawback

Companies

Discovery assessments

Entitlement

Excluded companies

Furnished holiday lettings

Generally

Giving effect to

Incurring a loss in a qualifying activity

Insurance companies

Interest on overpaid tax

Life assurance business

Losses incurred in carrying on a qualifying activity

Managing investments

Overseas property business

PAYE and NIC liabilities

Payment

Property business

Relevant first-year expenditure

Relevant first-year expenditure, meaning

Restriction on losses carried forward

Schedule A business

Setting against other liabilities

Surrenderable loss

Total amount of company's PAYE and NIC liability

Unrelieved losses

Fish tanks and ponds

Fixed, replacement of business assets

Fixtures

– see also Fixtures and fittings

Acquisition of ownership on cessation

Acquisition of pre-existing interest in land

Administration

Assignment of equipment lease

Attached to land or buildings outside the United Kingdom

Cessation of ownership

Changes in ownership of

Constitute plant

Degree and purpose of annexation

Disposal values

Election to apportionments

Energy service providers

Equipment lease

Equipment lessors and lessees

Exclusions

Generally

Grant of lease of land

Incoming lessees

Incur capital expenditure

Interest in land

Land

Lease

Leases incidental use as chattels

Legislation

Long-life assets

Meaning

Overseas buyers

Owners of

Ownership problem

Provisions relating to

Purchasers

Qualifying expenditure, restrictions on

Relevant land

Termination of lease or licence

Fixtures and fittings

Belong/belonging

Decorative fixtures, plant

Floodlighting

Floors and flooring materials

Football grounds

Football pitch artificial turf

Foreign branch exemption regime

Foreign permanent establishment, exemption for profits or losses

Fridges and freezers

Furnished holiday lettings

Generally

Giving effect to allowances and charges

Furniture and furnishings

Gas pipeline

Gas refuelling stations

Gas systems

Cushion gas

Generally

Gates

Gazebo

Gazebos

Generally

Gifts

Charities to

Educational establishments

Relief in poor countries

Given automatically irrespective of company's wishes

Giving effect to allowances and charges

Employments and offices

Furnished holiday lettings businesses

Investment companies

Life assurance business

Mines, quarries and other concerns

Overseas property businesses

Professions and vocations

Property businesses

Special leasing

Trades

Transport undertakings

Golf course putting greens

Golf courses

Goods vehicles (zero-emission), first-year allowances

Goods vehicles with zero emissions

Grants

Green technologies, payable tax credits

Greenhouses

Hand rails for disabled persons

Hire-purchase and similar contracts

Disposal value on cessation of notional ownership

Fixtures

Generally

Hotel expenditure on decor/murals and lights

Human body

Installation of artificial all weather race track, premises test

Insulation

Integral features

Allowances for

Annual investment allowance

Central heating systems etc.

Deductions

Disallowed deductions

Disposal value, anti-avoidance rule

Electrical installations and equipment

Exclusions

Expenditure incurred (pre-April 2008)

Gas systems

Generally

Lifts, escalators and walkways

Lighting

Meaning

Overlap with other capital allowance rules

Qualifying items

Replacement

Special rate pool, exclusions from

Water supplies and water tanks

Writing-down allowances

Interest in land that includes fixture

Kennels

Land

Leased assets

Leased equipment fixed to land

Leased properties, transactions by way of investment or by way of trade

Leasing plant and machinery

Leasing, elections and claims

Letter boxes

Life assurance business

– see also Insurance companies

Lifts and lift shafts

Lighting

Long funding leases

Long life asset expenditure

Long-life assets

£100,000 threshold

Aircraft

Anti-avoidance provisions

Anti-avoidance, later claims

Businesses affected

Computation

Disposal value

Effect of legislation

Equipment leasing, issues

Excluded assets

Excluded expenditure

Expenditure limit not exceeded

Fixtures

Fixtures etc.

Generally

Greenhouses

Lease documentation

Meaning

Monetary limit

Overseas leasing

Pools

Printing equipment

Qualifying expenditure

Railway assets

Second-hand assets

Ships

Special rate expenditure

Unrelieved expenditure

Writing-down allowances

Loose tools

Loss relief

Machinery

Milking parlours

Mineral extraction

Mining and oil industry

Mirrors

Motor vehicles

Non-residents

Assets brought into use

Non-taxable activities

Assets brought into use

Northern Ireland

Notification of expenditure

Outside normal time-limit

Number plates

Oil and mining industry

Oil companies

'switch-off' of the subsidy rules

Abandonment expenditure

Decommissioning offshore oil infrastructure

Decommissioning relief agreements

Decommissioning relief deeds

Decommissioning security agreements

Generally

Oil production sharing contracts

Reference amount

Ring fence trade

Transfer of interests in oil fields

Oil companies, ethylene production

Overseas leasing

Painting and decorating

Painting on display in Castle Howard, plant or wasting asset

Partial depreciation subsidies

Meaning

Reduction of allowances and charges on expenditure in single asset pool

Reduction of first-year allowances

Single asset pool

Partitions

Partly used/provided for qualifying activity

Effect of significant reduction in use

Reduction of allowances and charges on expenditure in single asset pool

Reduction of first-year allowances

Single asset pool

Partnerships

Effect of partnership changes

Leasing business, restriction on use of losses

Qualifying activities

Using property of partner

Paths, disabled persons

Personal security

Plant rooms

Plant, meaning

First-year allowances

Generally

Planteria

Pooling

Available qualifying expenditure

Determination of entitlement or liability

Different kinds of pools

Double allowances exclusion

Final chargeable period

Generally

Initial allocation qualifying expenditure

Long-life assets

Overseas leasing

Qualifying expenditure

Ships

– see Ships

Short-life assets

Writing-down allowances

Poultry houses

Power sub-station

Private use restriction

Privatisation of Royal Ordnance Factories

Production animals

Professional fees and preliminary costs

Property transactions

Construction projects

Generally

Public address systems

Public conveniences, licence to occupy land

Public houses, fitting out and refurbishment

Qualifying activities

Availability of allowances

Employments and offices

Expenditure incurred before

Furnished holiday lettings businesses

Gift, use as a result of

Investment companies management

List of

Ordinary property businesses

Special leasing

Use provided for other purposes

Qualifying expenditure

Alterations connected with installations of plant and machinery

Amounts specifically excluded

Amounts specifically included

Assets treated as buildings (List A)

Available

Available qualifying expenditure

Buildings

Demolition costs

Excluded expenditure

Expenditure unaffected by sections 21 and 22 (List C)

First-year allowances

Initial allocation

Integral features

Interests in land

Long-life assets

Personal security

Pooling

Safety measures

Short-life assets

Small and medium-sized enterprises

Sports grounds safety

Structures, assets and works (List B)

Thermal insulation

Unrelieved

Unrelieved qualifying expenditure

Qualifying plant

Quarantine kennels

Ramps for disabled persons

Removal costs

Renewable heat incentives

Renewals, changes to capital allowances basis

Replacement of business assets

Reservoirs, dams etc.

Ring fence trade

Ring-fence trades

Roll-over relief

Safes and strongrooms

Sale and finance leasebacks

Sanitary ware

Screens

Seats

Security company, control room construction

Security systems

Selling a property

Elections in practice: the sellar's perpective

Principles

Sewerage systems

Shares in

Shelves

Ships

– see also Ships

Generally

Shop fronts

Short life assets

Short-life asset election

Conditions for

Connected persons

Disabled persons, hire cars

Disposals for less than market value

Effect of making

Eight year cut-off

Generally

Leasing

Practical difficulties

Qualifying expenditure

Short-life assets

Computations

Connected persons, disposals to

Election for treatment as

Leasing, provision for

Meaning

Pool

Qualifying expenditure

Sale at under-value

Treatment as ruled out

Value added tax liability

Shutters

Sideways loss relief restrictions

Silage clamps

Small and medium-sized enterprises

Amount of

Expenditure incurred by

Time when expenditure incurred

Small and medium-sized enterprises, definition

Software and software rights

Software rights

Solar panels

Spare parts

Special leasing

Special rate expenditure

Annual investment allowance

Anti-avoidance rules

Calculation of allowances

Commencement

Disposal value of special rate assets

Exclusions

Generally

Integral features

Intra-group transfers, saving for

Long-life asset expenditure

Long-life assets

Meaning

Part only expenditure

Sale between connected persons

Special rate pool

Wholly and exclusively incurred expenditure

Writing-down allowances

Sports grounds safety

– see also Sports grounds safety

Generally

Stairs

Statutory restrictions, expenditure unaffected by

Storage equipment

Street furniture, licence to occupy land

Structures

Successions

– see also Successions

Swimming pools

Taxi licence plates

Telecommunication systems

Telephones and fax machines

Television and videos

Temporary buildings

Thermal insulation

Thermal insulation of buildings

Time limits for elections and claims

Toilets and washing facilities for disabled persons

Tonnage tax

– see Tonnage tax

Tools

Total disposal receipts

Trading transaction or investment transaction

Transfer of entitlement to benefit from

Accounting periods, old and new

Apportionment of disposal proceeds

Balance sheet value

Excess of allowances in pool

Generally

Postponed allowances

Qualifying change

Relevant excess of allowances

Relevant tax written-down value

Transactions on relevant day

Unallowable purpose

Transfer of entitlement to benefit from, anti-avoidance provisions

Application of provisions

Commencement

Limiting conditions

Qualifying change

Relevant excess of allowances

Unallowable purpose

Transfer of Northern Ireland water and sewerage services

Transfers between connected parties

Transfers under housing and regeneration transfer schemes, disposal values for

Generally

Not to be used by the transferee for a qualifying activity

Used by the transferee for a qualifying activity

Transport transfer schemes

Tunnels, bridges etc.

Unrelieved qualifying expenditure

Cash basis

Fixed allowances for business mileage for a vehicle

Generally

Value added tax liabilities and rebates

Wall panelling

Wallpaper designs and pattern books

Walls

Warehouse storage platforms

Wasting assets

Water companies reorganisation, writing-down allowances

Water supplies and water tanks

Water towers

Windmills

Windows

Writing down allowances

Acquisition of gas pipeline

Purchase of equipment situated abroad and subsequent leasing and subleasing

Railway company construction of railway line

Writing-down allowances

Amount of

Basis periods

Chargeable period

Entitlement

Generally

Long-life assets

Pooling

Reduced rate

Reducing balance

Restriction on

Ring fence trade

Small pools

Special rate expenditure

Total disposal receipts

Transitional rules

Water companies reorganisation

Zoo cages