Business tax | Commentary

B3.399 ...

Business tax | Commentary

Destination for rewritten material

B3.399 ...

The list below details the destinations of rewritten Simon's content:

B3.301 [Deleted—Introduction to plant and machinery allowances]

Deleted as obsolete

B3.307 [Rewritten—Qualifying expenditure—case law on specific items of plant and machinery]

Rewritten to B3.306

B3.309 [Rewritten—Qualifying expenditure for plant and machinery allowances—demolition costs]

Rewritten to B3.305

B3.322 [Deleted—Expenditure incurred by small or medium-sized enterprises before April 2008]

Deleted as obsolete

B3.323 [Deleted—Information and communications technology expenditure incurred by small enterprises before April 2004]

Deleted as obsolete

B3.324E [Deleted—Temporary first-year allowances on plant or machinery in 2009/10]

Deleted as obsolete

B3.331 [Rewritten—Pooling for plant and machinery allowances]

Rewritten to B3.332

B3.335 [Rewritten—The final chargeable period—plant and machinery allowances]

Rewritten to

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