Annual investment allowance

Commentary – Practical Capital Allowances ¶247-150 ; Practical Capital Allowances ¶247-200

Anti-avoidance provisions

Commentary – Practical Capital Allowances ¶247-150 ; Practical Capital Allowances ¶247-250

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

Commentary – Practical Capital Allowances ¶160-300 ; Practical Capital Allowances ¶247-050

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