Chapter 3 Allowances and charges
United Kingdom
- 456Pooling of expenditure
- 457Determination of entitlement or liability
- 458Amount of allowances and charges
- 459Available qualifying expenditure
- 460Allocation of qualifying expenditure to pools
- 461Unrelieved qualifying expenditure
- 461AUnrelieved qualifying expenditure: entry to cash basis
- 462Disposal values
- 462APersons leaving cash basis
- 463Giving effect to allowances and charges