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Legislation

Capital Allowances Act 2001

Chapter 1 Capital allowances: general

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Section 1 Capital allowances
Section 1A Capital allowances and charges: cash basis
Section 2 General means of giving effect to capital allowances
Section 3 Claims for capital allowances
Section 4 Capital expenditure
Section 5 When capital expenditure is incurred
Section 6 Meaning of “chargeable period”

Part 1 Introduction
Chapter 1 Capital allowances: general

Chapter 1 Capital allowances: general

From legislation.gov.uk

Contents

Section 1 Capital allowances
Section 1A Capital allowances and charges: cash basis
Section 2 General means of giving effect to capital allowances
Section 3 Claims for capital allowances
Section 4 Capital expenditure
Section 5 When capital expenditure is incurred
Section 6 Meaning of “chargeable period”