F1Part 4 Agricultural buildings allowances
Chapter 4 Writing-down allowances
378 Allowance limited to residue of qualifying expenditure
(1)
The amount of a writing-down allowance for a chargeable period is limited to the residue of qualifying expenditure immediately before it is made or would, apart from this section, be made.
(2)
The residue of qualifying expenditure is calculated in accordance with section 386.