Capital allowances

Generally

Restrictions on treatment for lessors

Computations

Connected persons

Connected persons, disposals to

Disposals for less than market value

Eight year cut-off

Corporation tax

Income tax

Relevant cut-off, meaning

Election

Assessments and adjustments

Conditions for

Disabled persons

Effect of making

Irrevocable

Qualifying expenditure

Election for treatment as

Generally

Leasing

Leasing, provision for

Meaning

Pool

Practical issues

Qualifying expenditure

Sale at under-value

Treatment as ruled out

Value added tax

Value added tax liability