Special rate expenditure
Annual investment allowance
Anti-avoidance provisions
Connected persons, sales between
Commentary –
Practical Capital Allowances ¶247-250
Disposal value, anti-avoidance rules
Commentary –
Practical Capital Allowances ¶247-150
Electrical installations and equipment
Commentary –
Practical Capital Allowances ¶11-600
Exclusion from special rate pool
Commentary –
Practical Capital Allowances ¶247-150
Generally
Commentary –
Practical Capital Allowances ¶181-000
Interaction with other rules
Commentary –
Practical Capital Allowances ¶247-100
Intra-group transfers
Commentary –
Practical Capital Allowances ¶247-300
Lifts, escalators and walkways
Commentary –
Practical Capital Allowances ¶12-320
Lighting
Commentary –
Practical Capital Allowances ¶12-330
Meaning
Commentary –
Practical Capital Allowances ¶247-050
Overview
Commentary –
Practical Capital Allowances ¶247-000
Qualifying items
Rate of allowances
Commentary –
Practical Capital Allowances ¶245-000
Replacement of
Commentary –
Practical Capital Allowances ¶247-200
Special rate expenditure
Commentary –
Practical Capital Allowances ¶247-150
Water supplies and water tanks
Commentary –
Practical Capital Allowances ¶13-920
Writing-down allowances
Commentary –
Practical Capital Allowances ¶247-150