Part 3 – Capital allowances, balancing charges and related matters (para 10-20) [TCA 1997 Sch 18B Part 3]

Contents

10. Plant and machinery used wholly for tonnage tax trade [TCA 1997 Sch 18B para 10] Section commentary
11. Plant and machinery used partly for purposes of tonnage tax trade [TCA 1997 Sch 18B para 11] Section commentary
12. Plant and machinery: new expenditure partly for tonnage tax purposes [TCA 1997 Sch 18B para 12] Section commentary
13. Plant and machinery: change of use of tonnage tax asset [TCA 1997 Sch 18B para 13] Section commentary
14. Plant and machinery: change of use of non-tonnage tax asset [TCA 1997 Sch 18B para 14] Section commentary
15. Plant and machinery: provisions relating to balancing charges [TCA 1997 Sch 18B para 15] Section commentary
16. Reduction in balancing charge by reference to time in tonnage tax [TCA 1997 Sch 18B para 16] Section commentary
17. Set-off of accrued losses against balancing charge [TCA 1997 Sch 18B para 17] Section commentary
18. Deferment of balancing charge on re-investment [TCA 1997 Sch 18B para 18] Section commentary
19. Exit: plant and machinery [TCA 1997 Sch 18B para 19] Section commentary
20. Industrial buildings [TCA 1997 Sch 18B para 20] Section commentary

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