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Legislation

Capital Allowances Act 2001

Chapter 4 Writing-down allowances

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Section 372 Entitlement to writing-down allowance
Section 373 Basic rule for calculating amount of allowance
Section 374 First use of building not for purposes of husbandry, etc.
Section 375 Effect of acquisition of relevant interest after first use of building
Section 376 Calculation of allowance after acquisition
Section 377 Chargeable period when balancing adjustment made
Section 378 Allowance limited to residue of qualifying expenditure
Section 379 Final writing-down allowance

Part 4 Agricultural buildings allowances
Chapter 4 Writing-down allowances

Chapter 4 Writing-down allowances

From legislation.gov.uk

Contents

Section 372 Entitlement to writing-down allowance
Section 373 Basic rule for calculating amount of allowance
Section 374 First use of building not for purposes of husbandry, etc.
Section 375 Effect of acquisition of relevant interest after first use of building
Section 376 Calculation of allowance after acquisition
Section 377 Chargeable period when balancing adjustment made
Section 378 Allowance limited to residue of qualifying expenditure
Section 379 Final writing-down allowance