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Legislation

Capital Allowances Act 2001

Chapter 9 Highway undertakings

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Section 341 Carrying on of highway undertakings
Section 342 The relevant interest
Section 343 Balancing adjustment on ending of concession
Section 344 Cases where highway concession is to be treated as extended

Part 3 Industrial buildings allowances
Chapter 9 Highway undertakings

Chapter 9 Highway undertakings

From legislation.gov.uk

Contents

Section 341 Carrying on of highway undertakings
Section 342 The relevant interest
Section 343 Balancing adjustment on ending of concession
Section 344 Cases where highway concession is to be treated as extended