Capital allowance claims, timing of

Accelerated capital allowances

Commentary – Tax Reporter ¶1140-300

Expenditure incurred

Commentary – Tax Reporter ¶1140-100

Generally

Commentary – Tax Reporter ¶1140-000

Non-trading lessor

Commentary – Tax Reporter ¶1140-500

Quantified amounts

Commentary – Tax Reporter ¶1140-700

Restriction in the case of certain leases

Commentary – Tax Reporter ¶1140-400

Writing-down allowances, pooling expenditure for

Commentary – Tax Reporter ¶1140-900