Amendments

Commentary – Practical Capital Allowances ¶195-800

Anti-avoidance provisions

Commentary – Practical Capital Allowances ¶195-000

Capital allowances

Legislation/Regulatory – FA2018 s. 29

Clawback

Computation of

Commentary – Practical Capital Allowances ¶195-800

Generally

Commentary – Practical Capital Allowances ¶195-800

Provisions

Commentary – Practical Capital Allowances ¶195-800

Companies

Calculating the credit

Commentary – Practical Capital Allowances ¶195-200

Generally

Commentary – Practical Capital Allowances ¶195-100

Incurring a loss in a qualifying activity

Commentary – Practical Capital Allowances ¶195-500

Insurance companies

Commentary – Practical Capital Allowances ¶195-500

Managing investments

Commentary – Practical Capital Allowances ¶195-500

Overseas property business

Commentary – Practical Capital Allowances ¶195-500

Schedule A business

Commentary – Practical Capital Allowances ¶195-500

Setting credit against other liabilities

Commentary – Practical Capital Allowances ¶195-400

Upper limit on tax credit

Commentary – Practical Capital Allowances ¶195-300

Disposals of assets

Commentary – Practical Capital Allowances ¶195-800

Excluded companies

Commentary – Practical Capital Allowances ¶195-000

Green technologies

Commentary – Practical Capital Allowances ¶195-000

Relevant first-year expenditure

Commentary – Practical Capital Allowances ¶195-000

Restriction of losses carried forward

Commentary – Practical Capital Allowances ¶195-700

Surrenderable loss

Commentary – Practical Capital Allowances ¶195-000

Unrelieved losses

Insurance companies

Commentary – Practical Capital Allowances ¶195-600

Life assurance businesses

Commentary – Practical Capital Allowances ¶195-600

Managing investments

Commentary – Practical Capital Allowances ¶195-600

Overseas property business

Commentary – Practical Capital Allowances ¶195-600

Trades and holiday letting businesses

Commentary – Practical Capital Allowances ¶195-600

UK property business

Commentary – Practical Capital Allowances ¶195-600