Overall limit on balancing charge
80
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital Allowances Act 2001 Part 6 — Agricultural buildings allowances
Meaning of “freehold interest in land” for purposes of Part 4
81
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exclusion of expenditure incurred before 1st April 1986
82
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The writing-down period
83
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Back to Capital Allowances Act 2001 — full text
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