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Legislation
Capital Allowances Act 2001

Crossheading Cars above the cost threshold

  • Section 74 Single asset pool
  • Section 75 General limit on amount of writing-down allowance
  • Section 76 Limit where part of expenditure met by another person
  • Section 77 Car used partly for purposes other than those of qualifying activity
  • Section 78 Effect of partial depreciation subsidy
  • Section 79 Cases where Chapter 17 (anti-avoidance) applies
  1. Chapter 8 Cars, etc.
  2. Crossheading Cars above the cost threshold

Crossheading Cars above the cost threshold

From legislation.gov.uk

Contents

  1. Section 74 Single asset pool
  2. Section 75 General limit on amount of writing-down allowance
  3. Section 76 Limit where part of expenditure met by another person
  4. Section 77 Car used partly for purposes other than those of qualifying activity
  5. Section 78 Effect of partial depreciation subsidy
  6. Section 79 Cases where Chapter 17 (anti-avoidance) applies
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