Abortive expenditure

Advertising hoardings

Aerials

Air conditioning systems

Air cooling/air purification

All weather and artificial pitches

Alterations to buildings

Alterations to existing buildings, incidental to installations

Amusement parks

Animals

Annual investment allowance

Amount of

Anti-avoidance provisions

Arrangements entered into for disqualifying purpose

Chargeable period

Claiming

Commencement

Companies

Companies, restriction

Deemed expenditure

Double relief prevention

Entitlement

Excluded expenditure

Exclusions

First-year allowances, interaction with

Generally

Groups of companies

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 activity permanently discontinued

Qualifying expenditure

Restrictions on relief

Sale and leaseback

Scope of

Short chargeable periods

Transitional measures

VAT liabilities

Vehicles, deductions allowed at fixed rate

Writing-down allowances, interaction with

Annual investment allowances

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

Assets received as a gift

Buyer's allowance, restriction on

Buyer's expenditure, meaning

First-year allowances

Generally

Relevant transactions

Restrictions on allowances

Transfer of entitlement to benefit from

Writing-down allowances restrictions

Assets leased outside UK

– see Leased assets

Assets that cannot be plant and machinery, list of

Assets treated as buildings

Availability of allowances, general conditions

Available allowances

Available qualifying expenditure

Balancing allowances

Available qualifying expenditure

Cessation of trade

Final chargeable period

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

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 allowance checklist

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

Generally

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

Post-April 2009

Short-life asset treatment

Single asset pool

Special rate cars, discontinued activity continued by relevant company

Water companies reorganisation

Cash dispensers

Ceilings and canopies

Central heating etc. systems

Civil proceedings for recovery of property

Clocks

Cold rooms

Cold water systems

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

Controlled foreign companies

Council information panels, licence to occupy land

Counters and checkouts

Curtains

Cushion gas

Decommissioning expenditure

Demolition costs

Department store electrical lighting equipment

Depreciation subsidies

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

Transition value

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

Divers and diving supervisors

Docks, dry docks and jetties

Doors

Dwelling-houses

Dyehouses

Dykes etc.

Décor

Electric vehicle charging points

Electrical installations and equipment

Electrical systems

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

Generally

Technologies

Energy-saving assets

Energy-saving investments

Energy Technology Criteria List (ETCL)

Energy Technology Product List (ETPL)

Generally

Enhanced capital allowances

Applicable expenditure

Calculating the tax credit

Energy-saving plant and machinery

Enterprise zones

Environmentally beneficial plant and machinery

Hiring and leasing assets

Surrenderable loss

Enterprise zones

– see also Enterprise zones

Generally

Entertainment-related expenditure

Environmentally beneficial

Environmentally beneficial assets

Environmentally beneficial plant and machinery

Certification

Components of larger item

Generally

Water Technology Criteria List

Water Technology Product List

Escalators

Estates in administration

Excluded expenditure

Accommodation for MPs and others

Depreciation payments

Dwelling-houses

Employment or office

Excluded structures and other assets

Expenditure incurred

Hydroelectric power scheme

Expenditure unaffected by statutory restrictions

Farm animals

Farming and market gardening

Feed-in tariffs (FITs) scheme

Feed-in tariffs and renewable heat incentive

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

100 per cent

Abolition

Additional sterling cost in meeting instalments

Amount of

Annual investment allowances, interaction 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 first year allowances

Hotel, expenditure on decorations etc.

Information and communications technology incurred by small enterprises

Leasing plant and machinery, sideways loss relief restriction

Master negative of film

Northern Ireland

Notes

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 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

Fixed, roll-over relief

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

Qualifying activities

Furnished lettings

Furniture and furnishings

Gas pipeline

Gas refuelling stations

Gas systems

Cushion gas

Generally

Gates

Gazebo

Gazebos

Generally

Gifts

Charities to

Educational establishments

Generally

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

Grain silos

Grants

Green technologies, payable tax credits

Green technology

Greenhouses

Hand rails for disabled persons

Herd basis

Hire-purchase and similar contracts

Disposal value on cessation of notional ownership

Fixtures

Generally

HMRC toolkit

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

Intra-group transfers

Lifts, escalators and walkways

Lighting

Meaning

Overlap with other capital allowance rules

Qualifying items

Replacement

Sales between connected persons

Special rate pool, exclusions from

Water supplies and water tanks

Writing-down allowances

Kennels

Land

Leased assets

Leased equipment fixed to land

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

Leasing

Leasing plant and machinery

Letter boxes

Life assurance business

– see also Insurance companies

Generally

Lifts and lift shafts

Lifts/escalators and moving walkways

Lighting

List of assets that can/cannot be plant or machinery

Long funding leases

Generally

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

Meaning

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 earnings

Overseas leasing

Painting and decorating

Painting on display in Castle Howard, plant or wasting asset

Part use for qualifying activities

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

Partnership changes

Partnership using property of partners

Partnerships

Effect of partnership changes

Generally

Leasing business, restriction on use of losses

Qualifying activities

Using property of partner

Paths, disabled persons

Plant rooms

Plant, list of assets that can/cannot be

Plant, meaning

Assets used by directors or employees

First-year allowances

Functional test

Generally

Letter to the Football League

Planteria

Pooling

Available qualifying expenditure

Class pools

Determination of entitlement or liability

Different kinds of pools

Double allowances exclusion

Entitlement or liability

Final chargeable period

Generally

Initial allocation qualifying expenditure

Long-life assets

Overseas leasing

Qualifying expenditure

Ships

– see Ships

Short-life assets

Single-asset pools

Writing-down allowances

Poultry houses

Power sub-station

Pre-trading expenditure

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

Co-ownership authorised contractual scheme (CoACS)

Employments

Employments and offices

Expenditure incurred before

Furnished holiday lettings

Furnished holiday lettings businesses

Gift, use as a result of

Gifts of plant or machinery

Investment companies management

List of

Long funding leases

Making investments of a company with investment business

Old rules

Ordinary property businesses

Part use for

Pre-trading expenditure

Property business

Shares in plant and machinery

Special leasing

Use provided for other purposes

Using an existing asset

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

Building alterations connected with installations

Buildings

Demolition costs

Depreciation subsidies, exclusion

Dwelling-houses, exclusions

Entertaining, exclusion

Excluded expenditure

Exclusions

Expenditure unaffected by sections 21 and 22 (List C)

First-year allowances

Generally

Herd basis, exclusion

Initial allocation

Integral features

Interest in land

Interests in land

Long funding leases, exclusion

Long-life assets

Personal security

Pooling

Production animals, exclusion

Safety

Safety measures

Security

Short-life assets

Site preparation for installing plant

Small and medium-sized enterprises

Sports grounds safety

Structures, assets and works (List B)

Student residences, exclusion

Thermal insulation

Unrelieved

Unrelieved qualifying expenditure

Qualifying plant

Quarantine kennels

Ramps for disabled persons

Removal costs

Renewable energy schemes tariff payments

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 Ships

Shop fronts

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

Value added tax

Short-life assets

Computations

Connected persons, disposals to

Election for treatment as

Generally

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

Information and communication technology

Meaning

Time when expenditure incurred

Small and medium-sized enterprises, meaning

Software rights

Solar panels

Solar shading

Space/water heading systems

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

Transitional rules

Wholly and exclusively incurred expenditure

Writing-down allowances

Sports grounds safety

– see also Sports grounds safety

Generally

Stairs

Storage equipment

Street furniture, licence to occupy land

Structures

Student accommodation

Successions

– see also Successions

Generally

Successions election

Swimming pools

Taxi licence plates

Telecommunication systems

Telephones and fax machines

Television and videos

Temporary buildings

Thermal insulation

Thermal insulation expenditure

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 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

Using the ECA website

Value added tax

Connected persons

Contracts where person may become plant owner

First-year allowances

No disposal value

Short-life assets

Time additional liability incurred

Writing-down allowances

Value added tax liabilities and rebates

Ventilation systems

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

Disposal events and disposal values

Entitlement

Generally

Interaction with first-year allowances

Long-life assets

Pooling

Reduced rate

Reducing balance

Restriction on

Ring fence trade

Small pools

Special rate expenditure

Successions

Total disposal receipts

Transitional rules

Value added tax

Water companies reorganisation

Zero-emission goods vehicles

Zoo cages