Chapter 4 Writing-down allowancesF1
- 372Entitlement to writing-down allowance
- 373Basic rule for calculating amount of allowance
- 374First use of building not for purposes of husbandry, etc.
- 375Effect of acquisition of relevant interest after first use of building
- 376Calculation of allowance after acquisition
- 377Chargeable period when balancing adjustment made
- 378Allowance limited to residue of qualifying expenditure
- 379Final writing-down allowance
Annotations
Textual amendments
- F1
Pt. 4 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 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)
Notes on Part 4
Modifications
- C1
Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)