Calculation of balancing adjustments Calculation of balancing adjustmentsF1
- 385Calculation of balancing adjustment
- 386The residue of qualifying expenditure
- 387Overall limit on balancing charge
- 388Acquisition of relevant interest in part of land, etc.
- 389Balancing allowances restricted where sale subject to subordinate interest etc.
- 390Interpretation of section 389
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)