Capital allowances Capital allowances

1. 70First year allowances for small or medium-sized enterprises.
2. 71First year allowances for ICT expenditure by small enterprises.
3. 72Expenditure of a small enterprise.
4. 73Repeal of notification requirements.
5. 74Pool for certain leased assets and inexpensive cars.
6. 75Machinery and plant allowances for non-residents etc.
7. 76Production animals.
8. 77Sale and leaseback.
9. 78Meaning of “fixture".
10. 79Leased assets under the Affordable Warmth Programme.
11. 80Fixtures and machinery and plant on hire-purchase etc.
12. 81Production sharing contracts.