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Legislation
Capital Allowances Act 2001

Chapter 15 Asset provided or used only partly for qualifying activity

  • Section 205 Reduction of annual investment allowance and first-year allowances
  • Section 206 Single asset pool etc.
  • Section 207 Reduction of allowances and charges on expenditure in single asset pool
  • Section 208 Effect of significant reduction in use for purposes of qualifying activity
  • Section 208A Cars: disposal value in avoidance cases
  1. Part 2 Plant and machinery allowances
  2. Chapter 15 Asset provided or used only partly for qualifying activity

Chapter 15 Asset provided or used only partly for qualifying activity

From legislation.gov.uk

Contents

  1. Section 205 Reduction of annual investment allowance and first-year allowances
  2. Section 206 Single asset pool etc.
  3. Section 207 Reduction of allowances and charges on expenditure in single asset pool
  4. Section 208 Effect of significant reduction in use for purposes of qualifying activity
  5. Section 208A Cars: disposal value in avoidance cases
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