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Contents

Official guidance
Capital Allowances Manual

CA80000 · Dredging

  • CA80100 · Outline
  • CA80200 · Meaning
  • CA80300 · Qualifying trades
  • CA80400 · Marinas
  • CA80500 · Qualifying expenditure
  • CA80600 · Pre-trading expenditure and expenditure incurred before premises are occupied
  • CA80700 · Contributions and subsidies
  • CA80800 · How allowances are made
  • CA81100 · Writing down period
  • CA81200 · When WDA is due
  • CA81300 · Rate of WDA
  • CA81400 · Reduced claims
  • CA81500 · Limit on total allowances
  • CA81600 · Balancing allowance
  1. Dredging: Contents
  2. Dredging: Reduced claims

CA81400 | Dredging: Reduced claims

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S487 (6)

A person who claims a WDA does not need to claim the full amount. If the full amount of a WDA is not claimed and there is no balancing allowance before the end of the writing down period the expenditure will not be written off completely during the writing down period.

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