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First year allowances for a ring fence trade � Introduction

First year allowances for a ring fence trade � Plant or machinery

First year allowances for a ring fence trade - Plant or machinery � Restrictions

First year allowances for a ring fence trade - Plant or machinery used wholly for the purposes of the trade

First year allowances for a ring fence trade � Withdrawal of plant and machinery allowances

First year allowances for a ring fence trade � Mineral extraction allowances

First year allowances for a ring fence trade � Mineral extraction allowances � Restrictions

First year allowances for a ring fence trade � Mineral extraction allowances � Disposals of qualifying assets