Capital allowances and related matters Capital allowances and related matters

1. 164Avoidance affecting proceeds of balancing event
2. 165Extension of first-year allowances for ICT expenditure by small enterprises
3. 166Expenditure on software for sub-licensing
4. 167First-year allowances for expenditure on environmentally beneficial plant or machinery
5. 168Relief for research and development
6. 169Tonnage tax: extension of capital allowance restrictions on lessors of ships