Commentary

D7.571 Capital allowances on management assets in the I-E computation

Corporate tax
Corporate tax | Commentary

D7.571 Capital allowances on management assets in the I-E computation

Corporate tax | Commentary

D7.571 Capital allowances on management assets in the I-E computation

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

Capital allowances apportioned to a company's BLAGAB are treated as management expenses within the meaning of ICTA 1988, s 761 and any balancing charges so apportioned are charged as miscellaneous income2.

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