Chapter 7A – Cash basis: adjustments for capital allowances (ss 334B-334E)

Contents

Section 334B – "Entering the cash basis" [ITTOIA 2005 s 334B] Section commentary
Section 334C – Unrelieved qualifying expenditure [ITTOIA 2005 s 334C] Section commentary
Section 334D – Assets not fully paid for [ITTOIA 2005 s 334D] Section commentary
Section 334E – Effect of election where predecessor and successor are connected persons [ITTOIA 2005 s 334E] Section commentary

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