Part 4 Plant and machinery allowances

United Kingdom

1. Introduction
2. Qualifying expenditure
3. First-year qualifying expenditure
4. Hire-purchase and similar contracts
5. Computer software
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Long-life assets
8. Overseas leasing
9. Ships: deferments etc.
10. Mining and oil industries
11. Fixtures
12. Assets provided or used only partly for qualifying activity
13. Anti-avoidance
14. Additional VAT liabilities and rebates
15. Supplementary provisions
16. General