Designated assisted areas
First-year allowances
Cap on allowances
Commentary –
Practical Capital Allowances ¶190-600
Effect of plant or machinery subsequently being primarily for use outside
Commentary –
Practical Capital Allowances ¶190-600
Exclusions
Commentary –
Practical Capital Allowances ¶190-600
Generally
Qualifying expenditure
Commentary –
Practical Capital Allowances ¶190-600