Base prospectus and General pool: Difference between pages
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'' | ''Tax''. | ||
The general UK capital allowances pool for qualifying capital expenditure which is not dealt with by any special rules (such as short life asset elections). | |||
Assets in the general pool qualify for normal plant and machinery allowances, without any special rules being applied. | |||
The | The general pool is also sometimes known as the main pool. | ||
== See also == | == See also == | ||
* [[ | * [[Balancing charges]] | ||
* [[ | * [[Capital allowances]] | ||
* [[ | * [[Plant and machinery allowances]] | ||
* [[ | * [[Qualifying expenditure]] | ||
* [[ | * [[Writing down allowance]] | ||
* [[ | * [[Short life asset]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 11:59, 3 March 2016
Tax.
The general UK capital allowances pool for qualifying capital expenditure which is not dealt with by any special rules (such as short life asset elections).
Assets in the general pool qualify for normal plant and machinery allowances, without any special rules being applied.
The general pool is also sometimes known as the main pool.
