Apportionment of sums to non-qualifying assets

Commentary – Practical Capital Allowances ¶310-090

Capital expenditure

Incurred on purchase

Commentary – Practical Capital Allowances ¶310-020

Incurred on renovation, conversion and incidental repairs

Commentary – Practical Capital Allowances ¶310-030

Time incurred

Commentary – Practical Capital Allowances ¶310-015

Capital expenditure incurred on construction

Commentary – Practical Capital Allowances ¶310-010

Definition

Commentary – Practical Capital Allowances ¶310-000

Evidence of expenditure

Commentary – Practical Capital Allowances ¶310-090 ; Practical Capital Allowances ¶350-000

Excluded expenditure

Acquisition or alteration of land etc

Commentary – Practical Capital Allowances ¶310-050

Market value rule

Commentary – Practical Capital Allowances ¶310-060

Provision of plant and machinery

Commentary – Practical Capital Allowances ¶310-070

Incurred on purchase

Commentary – Practical Capital Allowances ¶310-020

Persons leaving cash basis

Legislation/Regulatory – CAA2001 s. 431D

Plant and machinery

Exclusions

Commentary – Tax Reporter ¶237-610

Site preparation

Commentary – Practical Capital Allowances ¶310-040

Unrelieved: entry to cash basis

Legislation/Regulatory – CAA2001 s. 461A