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Legislation

Capital Allowances Act 2001

Chapter 2 Exclusion of double relief

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Section 7 No double allowances
Section 8 No double relief through pooling under Part 2 (plant and machinery allowances)
Section 9 Interaction between fixtures claims and other claims
Section 10 Interpretation

Part 1 Introduction
Chapter 2 Exclusion of double relief

Chapter 2 Exclusion of double relief

From legislation.gov.uk

Contents

Section 7 No double allowances
Section 8 No double relief through pooling under Part 2 (plant and machinery allowances)
Section 9 Interaction between fixtures claims and other claims
Section 10 Interpretation