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References and Abbreviations
Table of Statutory Instruments
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accounting period Act 1988 Schedule added affd Allowances Act 2001 amended amount annual payment annuity apply assessment asset balancing charge building Capital Allowances Act capital expenditure carried charge to tax chargeable period Commissioners computing Corporation Taxes Act Ct of Sess deduction disposal value Double Taxation Relief entitled expenditure incurred Finance Act 1998 Finance Act 2001 Ibid Sch Income and Corporation Income Tax infra Inland Revenue Inspector of Taxes land lease LJKB Lord LS Gaz Ltd v IRC Management Act 1970 meaning of'trade ofTaxes paid paras payable person plant or machinery profession or vocation profits or gains provisions purchase qualifying activity qualifying expenditure reference Reissue relation relevant interest respect seq post statutory sub nom Surveyor of Taxes Taxation Relief Taxes Taxes Act 1988 Taxes Management Act transaction treated trustees United Kingdom writing-down allowance