Contributions to the cost of fixed equipment
Capital allowances
Allocating contributions
Commentary –
Tax Reporter ¶1157-600
Balancing adjustments
Commentary –
Tax Reporter ¶1157-700
Contributions to past expenditure
Commentary –
Tax Reporter ¶1157-400
For the purposes of a trade or relevant activity
Commentary –
Tax Reporter ¶1157-200
Generally
Commentary –
Tax Reporter ¶1156-700–Tax Reporter ¶1157-000
Identity of recipient
Commentary –
Tax Reporter ¶1157-500
Total or partial contribution
Commentary –
Tax Reporter ¶1157-300