| FLM35.01 | Schedule 12 FA 1997: capital allowances
|
| FLM35.04 | Capital allowances: avoidance of balancing adjustments: 'major
lump sum'
|
| FLM35.05 | Capital allowances: disposal proceeds more than cost of asset
|
| FLM35.08 | Capital allowances: disposal proceeds less than cost of asset
|
| FLM35.09 | Capital allowances: disposal proceeds less than cost of asset:
example
|
| FLM35.12 | Capital allowances: double taxation
|
| FLM35.15 | Capital allowances: variation of lease terms
|
| FLM35.17 | Capital allowances: restriction on disposal proceeds
|
| FLM35.18 | Capital allowances: machinery and plant
|
| FLM35.21 | Industrial buildings allowances
|
| FLM35.24 | Allowances for costs of acquiring master negatives of films
|
| FLM35.26 | Allowances for costs relating to waste disposal sites and
cemeteries
|
| FLM35.28 | Contributions to lessor's capital expenditure
|
| FLM35.31 | Timing of recovery charge
|
