OT42500 - Taxation of Non-Residents under Section 830 ICTA 1988: Capital Allowances - Contents

OT42501Outline: Non-residents chargeable to tax under section 830
OT42510Plant & machinery brought into the UK: Main rule
OT42520Plant & machinery brought into the UK: Entitlement to allowance
OT42530Plant & machinery brought into the UK: Open market value but limited to original cost if lower
OT42540Plant & machinery brought into the UK: Valuations
OT42550Plant & machinery allowances: Disposal events
OT42560Plant & machinery allowances: Foreign currency
OT42570Part use of plant & machinery: main rule
OT42580Part use of plant & machinery: single asset pool
OT42590Part use of plant & machinery: reduction of allowances and charges on expenditure in a single asset pool
OT42600Part use of plant & machinery: effect of significant reduction in use for purposes of qualifying activity
OT42610Part use of plant & machinery: treatment of idle time
OT42620Rigs as ships: special rules
OT42630Rigs as ships: what is a ship
OT42640Rigs as ships: long life assets
OT42650Rigs as ships: part use
OT42660Treaties: Business Profits Article






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