Sales of assets
The provisions described below apply to mineral extraction allowances (see Division B3.4) and research and development allowances (see Division B3.7) and they applied (and may still apply on a balancing event in certain cases) to the following codes of allowances which have now been abolished1:
- Ìý
(a)ÌýÌýÌýÌý industrial building allowances (but now relevant only in a very small number of cases in respect of enterprise zone buildings), see B3.281)
- Ìý
(b)ÌýÌýÌýÌý business premises renovation allowances (see Division B3.11)
- Ìý
(c)ÌýÌýÌýÌý flat conversion allowances, see Division B3.10)
- Ìý
(d)ÌýÌýÌýÌý assured tenancy allowances, see Division B3.9)
Somewhat similar provisions
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:49