Amendments

Anti-avoidance provisions

Capital allowances

Clawback

Computation of

Generally

Provisions

Companies

Calculating the credit

Generally

Incurring a loss in a qualifying activity

Insurance companies

Managing investments

Overseas property business

Schedule A business

Setting credit against other liabilities

Upper limit on tax credit

Disposals of assets

Excluded companies

Green technologies

Relevant first-year expenditure

Restriction of losses carried forward

Surrenderable loss

Unrelieved losses

Insurance companies

Life assurance businesses

Managing investments

Overseas property business

Trades and holiday letting businesses

UK property business