Annual investment allowance (ss 51A-51N)

Contents

Section 51A – Entitlement to annual investment allowance [CAA 2001 s 51A] Section commentary
Section 51B – First restriction: companies [CAA 2001 s 51B] Section commentary
Section 51C – Second restriction: groups of companies [CAA 2001 s 51C] Section commentary
Section 51D – Third restriction: groups of companies under common control [CAA 2001 s 51D] Section commentary
Section 51E – Fourth restriction: other companies under common control [CAA 2001 s 51E] Section commentary
Section 51F – Companies and groups: meaning of “control” [CAA 2001 s 51F] Section commentary
Section 51G – Companies and groups: meaning of "related" [CAA 2001 s 51G] Section commentary
Section 51H – Fifth restriction: qualifying activities under common control [CAA 2001 s 51H] Section commentary
Section 51I – Qualifying activities: meaning of control [CAA 2001 s 51I] Section commentary
Section 51J – Qualifying activity: meaning of “related” [CAA 2001 s 51J] Section commentary
Section 51JA – Sixth restriction: allocation where profits chargeable at NI rate [CAA 2001 s 51JA] Section commentary
Section 51K – Operation of annual investment allowance where restrictions apply [CAA 2001 s 51K] Section commentary
Section 51L – Special provision for short chargeable periods [CAA 2001 s 51L] Section commentary
Section 51M – Special provision for long chargeable periods [CAA 2001 s 51M] Section commentary
Section 51N – Special provision for long chargeable periods: supplementary [CAA 2001 s 51N] Section commentary

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