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