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Legislation
Capital Allowances Act 2001

Crossheading Attribution of deferred amounts

  • Section 140 Notice attributing deferred amounts to new expenditure
  • Section 141 Deferred amounts attributed to earlier expenditure first
  • Section 142 Variation of attribution
  • Section 143 Effect of attribution
  • Section 144 Amounts which cease to be attributable
  • Section 145 Requirement to notify where no entitlement to defer amounts
  1. Chapter 12 Ships
  2. Crossheading Attribution of deferred amounts

Crossheading Attribution of deferred amounts

From legislation.gov.uk

Contents

  1. Section 140 Notice attributing deferred amounts to new expenditure
  2. Section 141 Deferred amounts attributed to earlier expenditure first
  3. Section 142 Variation of attribution
  4. Section 143 Effect of attribution
  5. Section 144 Amounts which cease to be attributable
  6. Section 145 Requirement to notify where no entitlement to defer amounts
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