Schedule 3 Transitionals and savings
Part 5 Industrial buildings allowances
Industrial buildings
Bridge undertakings
F156
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Building used by more than one licensee
F157
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Qualifying hotels
F158
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Non-industrial part of building disregarded
F159
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Qualifying expenditure
Purchase of used building from developer
F160
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Qualifying enterprise zone expenditure
F161
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F162
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F163
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Initial allowances
Building occupied by qualifying licensee
F164
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Grants affecting entitlement to initial allowances
F165
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Writing-down allowances
Basic rule for calculating amount of allowance
F166
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Calculation of amount after relevant event
F167
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Balancing adjustments
When balancing adjustments are made
F168
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Net allowance given
F169
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F170
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Balancing adjustment on realisation of capital value
F171
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Writing off qualifying expenditure
Writing off qualifying expenditure when building not an industrial building
F172
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Crown or other person not within the charge to tax entitled to the relevant interest
F173
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Highway undertakings
Special provisions relating to highway concessions
F174
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Additional VAT liabilities and rebates
Additional VAT liabilities and initial allowances: 1992-93 cases
F175
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Additional VAT liabilities and initial allowances: further case
F176
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1992-93 qualifying expenditure
F177
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Supplementary provisions
Arrangements having an artificial effect on pricing
F178
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General
Expenditure on preparatory work on land where building used before 6th April 1956
F179
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