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Co-Ownership Authorised Contractual Schemes (CoACS)

»Ê¹ÚÌåÓýappre is guidance on the simplified basis that applies where an election is made by a CoACS for the purposes of Plant and Machinery Allowances and Structures and Buildings Allowances in the Investment Funds Manual (starting at IFM08320).

Real Estate Investment Trusts (REITs)

»Ê¹ÚÌåÓýappre is guidance on the special capital allowances rules which apply to REITs in the Investment Funds Manual at IFM24010.

Baker trusts

»Ê¹ÚÌåÓýapp guidance at TSEM3772 explains the position in relation to Baker trusts.