CA23280 - PMA: WDA & Balancing adjustments: Other provisions about disposal values
CAA01/S66
There are provisions about disposal values in the legislation below:
CAA01/S68 |
hire purchase |
|
CAA01/S72 and S73 |
software |
|
CAA01/S79 |
Cars - expenditure before 1 April (corporation tax) or 6 April (income tax) 2009 |
|
CAA01/S88 and S89 |
short life assets |
|
CAA01/S104 |
long life assets |
|
CAA01/S108, S111 and S114 |
overseas leasing |
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CAA01/S132 and S143 |
ships |
|
CAA01/S171 |
oil production sharing contracts |
|
CAA01/S196 and S197 |
fixtures |
|
CAA01/S208 |
significant reduction in use for qualifying activity |
|
CAA01/S208A |
Cars - expenditure incurred on or after 1 or 6 April 2009 |
|
CAA01/S211 |
partial depreciation subsidy |
|
CAA01/S222 |
sale and finance leaseback |
|
CAA01/S229 |
hire purchase and finance leasing |
|
CAA01/S238 and S239 |
additional VAT rebates |
|
CAA01/S228K to S228M |
disposal of plant subject to lease |
