Annual investment allowance

Anti-avoidance provisions

Connected persons, sales between

Disposal value, anti-avoidance rules

Electrical installations and equipment

Exclusion from special rate pool

Generally

Interaction with other rules

Intra-group transfers

Lifts, escalators and walkways

Lighting

Meaning

Overview

Qualifying items

Rate of allowances

Replacement of

Special rate expenditure

Water supplies and water tanks

Writing-down allowances