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Legislation

Capital Allowances Act 2001

Chapter 6 WRITING-DOWN ALLOWANCES

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Section 360I Entitlement to writing-down allowances
Section 360J Amount of allowance
Section 360K Meaning of “ the residue of qualifying expenditure ”

Part 3A Business Premises Renovation Allowances
Chapter 6 WRITING-DOWN ALLOWANCES

Chapter 6 WRITING-DOWN ALLOWANCES

From legislation.gov.uk

Contents

Section 360I Entitlement to writing-down allowances
Section 360J Amount of allowance
Section 360K Meaning of “ the residue of qualifying expenditure ”