OT21240 - Corporation tax ring fence: first-year allowances for a ring fence trade - contents

1. OT21241

   First year allowances for a ring fence trade – Introduction
2. OT21242

   First year allowances for a ring fence trade – Plant or machinery
3. OT21244

   First year allowances for a ring fence trade - Plant or machinery – Restrictions
4. OT21245

   First year allowances for a ring fence trade - Plant or machinery used wholly for the purposes of the trade
5. OT21246

   First year allowances for a ring fence trade – Withdrawal of plant and machinery allowances
6. OT21247

   First year allowances for a ring fence trade – Mineral extraction allowances
7. OT21248

   First year allowances for a ring fence trade – Mineral extraction allowances – Restrictions
8. OT21250

   First year allowances for a ring fence trade – Mineral extraction allowances – Disposals of qualifying assets