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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
30 October 2024 - See all updates
  1. Back to contents

CA80000 - Dredging: Contents

  1. CA80100
    Outline
  2. CA80200
    Meaning
  3. CA80300
    Qualifying trades
  4. CA80400
    Marinas
  5. CA80500
    Qualifying expenditure
  6. CA80600
    Pre-trading expenditure and expenditure incurred before premises are occupied
  7. CA80700
    Contributions and subsidies
  8. CA80800
    How allowances are made
  9. CA81100
    Writing down period
  10. CA81200
    When WDA is due
  11. CA81300
    Rate of WDA
  12. CA81400
    Reduced claims
  13. CA81500
    Limit on total allowances
  14. CA81600
    Balancing allowance
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