60000 Capital allowances
Contents:
- 60000 Nature of capital allowances
- 60020 Categories of expenditure/asset
- 60030 Tax years and basis periods for income tax
- 60040 Timing and extent of expenditure incurred
- 60050 Subsidies and grants
- 60060 Contributions
- 60070 Capital allowances on a succession
- 60080 Capital allowances on sale to connected person
- 60090 Plant and machinery
- 60300 Structures and buildings allowances
- 60310 Mineral-extraction allowances
- 60320 Dredging allowances
- 60330 Know-How allowances
- 60340 Patent allowances
- 60350 Research and development allowances