Chapter 4 Income tax and corporation tax: treatment of certain losses and certain capital allowances (ss. 402-409E)

Comparing proposed amendment...


In force	402. Foreign currency: tax treatment of capital allowances and trading losses of a company.
In force	403. Restriction on use of capital allowances for certain leased assets.
In force	404. Restriction on use of capital allowances for certain leased machinery or plant.
In force	405. Restriction on use of capital allowances on holiday cottages.
In force	406. Restriction on use of capital allowances on fixtures and fittings for furnished residential accommodation.
In force	407. Restriction on use of losses and capital allowances for qualifying shipping trade.
In force	408. Restriction on tax incentives on property investment.
In force	409. Capital allowances: room ownership schemes.
In force	409A. Income tax: restriction on use of capital allowances on certain industrial buildings and other premises.
In force	409B. Income tax: restriction on use of capital allowances on certain hotels, etc.
In force	409C. Income tax: restriction on use of losses on approved buildings.
In force	409D. Restriction of reliefs where individual is not actively participating in certain trades.
In force	409E. Income tax: ring-fence on use of certain capital allowances on certain industrial buildings and other premises.

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