Statement by the Slovak EU Presidency in response to the report by the Representative on Freedom of the Media, Ms. Dunja Mijatović

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Capital allowances
General means of giving effect to capital allowances
Claims for capital allowances
Capital expenditure
When capital expenditure is incurred
Meaning of “chargeable period”
No double allowances
No double relief through pooling under Part 2 (plant and machinery allowances)
Interaction between fixtures claims and other claims
Interpretation
General conditions as to availability of plant and machinery allowances
Expenditure incurred before qualifying activity carried on
Use for qualifying activity of plant or machinery provided for other purposes
Use for qualifying activity of plant or machinery which is a gift
Qualifying activities
Ordinary Schedule A businesses
Furnished holiday lettings businesses
Management of investment companies
Special leasing of plant or machinery
Employments and offices
Buildings, structures and land
Demolition costs
Expenditure on thermal insulation, safety measures, etc.
Exclusion of certain types of expenditure
General
Types of expenditure which may qualify for first-year allowances
Expenditure of small or medium-sized enterprises
Supplementary
First-year allowances
Pooling
Writing-down and balancing allowances and balancing charges
Available qualifying expenditure
Disposal events and disposal values: general
The final chargeable period
List of provisions outside this Chapter about disposal values
Hire-purchase and similar contracts
Plant or machinery provided by lessee
Software and rights to software
Disposal values
Limit on disposal values
Cars above the cost threshold
Vehicles provided for purposes of employment or office
Interpretation
Meaning of “short-life asset”
Cases in which short-life asset treatment is ruled outShort-life asset treatment
Election for short-life asset treatment: procedure
Short-life asset pool
Short-life assets provided for leasing
Sales at under-value
Disposal to connected person
Long-life asset expenditure
Expenditure excluded from being long-life asset expenditure
Rules applying to long-life asset expenditure
Anti-avoidance provisions
Basic terms
Certain expenditure to be pooled
Allowances reduced or, in certain cases, prohibited
Recovery of excess allowances
Recovery of allowances given in cases where prohibition applies
Application of Chapter in relation to joint lessees
Duties to supply information
Qualifying purposes
Minor definitions
Pooling and postponement of allowances
Deferment of balancing charges
Attribution of deferred amounts
Expenditure on new shipping
Qualifying ships
Deferment of balancing charges: supplementary provisions
Further provisions
Expenditure connected with mineral extraction trades
Provisions relating to ring fence trades
Transfers of interests in oil fields: anti-avoidance
Oil production sharing contracts
Introduction
Persons who are treated as owners of fixtures
Restrictions on amount of qualifying expenditure
Cessation of ownership of fixtures
Acquisition of ownership of fixture when another ceases to own it
Disposal values
Election to fix apportionment
Further provisions
Reduction of first-year allowances
Single asset pool etc.
Reduction of allowances and charges on expenditure in single asset pool
Effect of significant reduction in use for purposes of qualifying activity
Meaning of “partial depreciation subsidy”
Reduction of first-year allowances
Single asset pool etc.
Reduction of allowances and charges on expenditure in single asset pool
Relevant transactions
Restrictions on allowances
Finance leases
Sale and finance leasebacks