OT21228 - Corporation Tax Ring Fence: First Year Allowances for a Ring Fence Trade - Contents
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Introduction |
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Plant or machinery |
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Plant and machinery - Restrictions |
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Plant or machinery used wholly for the purposes of the trade |
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Withdrawal of plant and machinery allowances |
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Mineral extraction allowances |
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Mineral extraction allowances - Restrictions |
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Mineral extraction allowances - Disposals of qualifying assets |
