Expenditure incurred before 1st April 1986 Expenditure incurred before 1st April 1986

1. 92Scope of paragraphs 93 to 101
2. 93Qualifying expenditure and unrelieved qualifying expenditure
3. 94Entitlement to writing-down allowances
4. 95The writing-down period
5. 96Calculation of writing-down allowances
6. 97End of writing-down allowances
7. 98Reduced writing-down allowance
8. 99Balancing allowance on sale or expiry of patent rights
9. 100Balancing charges
10. 101Giving effect to allowances and charges