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5.416: How industrial buildings allowances are made

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 5: Capital Allowances 5.4: Industrial Buildings and Structures 5.416.1: Introduction 5.416.2: Premises used for trade of person entitled to allowances 5.416.3: Allowances for lessors chargeable under Schedule D Case V 5.416.4: Allowances for lessors chargeable under Schedule D Case IV 5.416.5: Registered holiday cottages: limitation on set-off against other income 5.416.6: Limited partnerships 5.416.7: Property investment schemes ...

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