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Chapter 8 Writing off qualifying expenditureC1C2F1

  1. 332Introduction
  2. 333Writing off initial allowances
  3. 334Writing off writing-down allowances
  4. 335Writing off research and development allowances
  5. 336Writing off expenditure when building not an industrial building
  6. 337Writing off or increase of expenditure where balancing adjustment made
  7. 338Writing off capital value which has been realised
  8. 339Crown or other person not within the charge to tax entitled to the relevant interest
  9. 340Treatment of demolition costs

Annotations

Textual amendments

F1

Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

Modifications

C1

Pt. 3 Ch. 8 applied (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 6 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C2

Pt. 3 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 5 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

Notes on Part 3

Modifications

C1

Pt. 3 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 18 (with Sch. 10 para. 21); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C3

Pt. 3 modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 4; S.I. 2005/1444, art. 2(1), Sch. 1

C4

Pt. 3 modified (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 15; S.I. 2005/1444, art. 2(1), Sch. 1

C5

Pt. 3 modified (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 24; S.I. 2005/1909, art. 2, Sch.

C6

Pt. 3 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(1)-(3), (7)

C7

Pt. 3 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 21(1)

C8

Pt. 3 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 38(1)