Chapter I AgricultureF1

United Kingdom Repealed

1. 122Allowances for expenditure incurred before 1st April 1986.
2. 123Allowances for expenditure incurred after 31st March 1986.
3. 124Expenditure qualifying for allowances.
4. 124AInitial allowances: contracts entered into between October 1992 and November 1993.
5. 124BRestriction on writing-down allowance where initial allowance made.
6. 125Meaning of “major interest" and “the relevant interest".
7. 126Transfers of relevant interest.
8. 127Buildings etc. bought unused.
9. 127APurchases of buildings and structures: cases involving initial allowances.
10. 128Balancing allowances and charges.
11. 129Balancing events.
12. 130Restriction of balancing allowances on sale of buildings.