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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Corporation Tax self-assessment (CTSA): capital allowances: general

FA98/SCH18/PARA79 - 83 contain the rules governing claims to capital allowances under CTSA. The new rules are very similar to those they replace.

CAA90/SCHA1 contains the rules governing claims to capital allowances under CTPF. They operate instead of the general rules on claims in TMA70/S42 for accounting periods ending on or after 1 October 1993 and before 1 July 1999.

Guidance about capital allowance claims under: