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13.205: Capital allowances, balancing charges and related matters

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 13: Special Types of Business 13.2: Shipping: Tonnage Tax 13.205.1: Plant and machinery used wholly for tonnage tax trade 13.205.2: Plant and machinery used partly for tonnage tax trade 13.205.3: Plant and machinery: new expenditure partly for tonnage tax purposes 13.205.4: Plant and machinery: change of use of tonnage tax asset 13.205.5: Plant and machinery: change of use of non-tonnage tax asset 13.205.6: Plant and machinery: provisions relating to balancing charges 13.205.7: Reduction in balancing charge by reference to time in tonnage tax 13.205.8: Set-off of accrued losses against balancing charge 13.205.9: Deferment of balancing charge on re-investment 13.205.10: Exit: plant and machinery 13.205.11: Industrial buildings ...

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