Part IX The ring fence: capital allowances: general

1. Introduction
2. Entry: plant and machinery: assets to be used wholly for tonnage tax trade
3. Entry: plant and machinery: assets to be used partly for tonnage tax trade
4. Entry: ships acquired and disposed of within twelve months
5. Entry: deferred balancing charge on disposal of ship
6. During: plant and machinery: new expenditure partly for tonnage tax purposes
7. During: plant and machinery: asset beginning to be used for tonnage tax trade
8. During: plant and machinery: change of use of tonnage tax asset
9. During: plant and machinery: change of use of non-tonnage tax asset
10. During: plant and machinery: disposals
11. During: plant and machinery: reduction of balancing charges
12. During: plant and machinery: giving effect to balancing charge
13. During: plant and machinery: deferment of balancing charge
14. During: plant and machinery: surrender of unrelieved qualifying expenditure
15. During: industrial buildings: mixed use
16. During: industrial buildings: balancing charges
17. During: industrial buildings: residue of qualifying expenditure
18. Exit: plant and machinery
19. Exit: industrial buildings
20. Meaning of “not entitled to capital allowances"
21. Interpretation