B3.1015 Writing off qualifying expenditure (including demolition costs)
These allowances are not available for expenditure incurred on or after 6 April 2013 (income tax) or 1 April 2013 (corporation tax). However, see B3.1012 for balancing adjustments which can still apply.
The 'residue of qualifying expenditure' is the amount of qualifying expenditure which has not been written
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