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Preface to the Third Edition
Industrial Commercial and Hotel Buildings in Enterprise Zones
11 other sections not shown
31 December accounting period acquisition actual trade allowance or charge allowances given allowances in respect amount April balancing adjustment balancing allowance balancing charge basis period brought into account building or structure capital allowances capital expenditure incurred chargeable period related claim Commrs computing connected persons corporation tax cost deduction deemed disposal value election enterprise zone entitled film Finance Act Finance Act 1995 first-year allowance fixture HMIT ICTA includes income tax incurring the expenditure industrial buildings allowances initial allowance Inland Revenue Manual land lease lessee lessor machinery and plant machinery or plant market value mineral extraction Northern Ireland period of account permanent discontinuance plant and machinery pool profits purchase qualifying expenditure qualifying purpose relevant interest relief requisite period residue of expenditure respect of expenditure Scottish & Newcastle ship sole or main tax written-down value trade CAA 1990 treated writing-down allowances