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

Commentary – Practical Capital Allowances ¶190-010 ; Practical Capital Allowances ¶190-600

Qualifying expenditure

Commentary – Practical Capital Allowances ¶190-600