Bridge undertakings
56
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital Allowances Act 2001 Part 5 — Industrial buildings allowances
Industrial buildings
Building used by more than one licensee
57
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying hotels
58
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-industrial part of building disregarded
59
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying expenditure
Purchase of used building from developer
60
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying enterprise zone expenditure
61
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying enterprise zone expenditure
62
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
63
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Initial allowances
Building occupied by qualifying licensee
64
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Grants affecting entitlement to initial allowances
65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Writing-down allowances
Basic rule for calculating amount of allowance
66
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of amount after relevant event
67
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balancing adjustments
When balancing adjustments are made
68
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net allowance given
69
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net allowance given
70
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balancing adjustment on realisation of capital value
71
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Writing off qualifying expenditure
Writing off qualifying expenditure when building not an industrial building
72
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Crown or other person not within the charge to tax entitled to the relevant interest
73
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Highway undertakings
Special provisions relating to highway concessions
74
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional VAT liabilities and rebates
Additional VAT liabilities and initial allowances: 1992-93 cases
75
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional VAT liabilities and initial allowances: further case
76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1992-93 qualifying expenditure
77
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisions
Arrangements having an artificial effect on pricing
78
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General
Expenditure on preparatory work on land where building used before 6th April 1956
79
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Back to Capital Allowances Act 2001 — full text
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