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Legislation
Capital Allowances Act 2001

Chapter 3 Allowances and charges

  • Section 456 Pooling of expenditure
  • Section 457 Determination of entitlement or liability
  • Section 458 Amount of allowances and charges
  • Section 459 Available qualifying expenditure
  • Section 460 Allocation of qualifying expenditure to pools
  • Section 461 Unrelieved qualifying expenditure
  • Section 461A Unrelieved qualifying expenditure: entry to cash basis
  • Section 462 Disposal values
  • Section 462A Persons leaving cash basis
  • Section 463 Giving effect to allowances and charges
  1. Part 7 Know-how allowances
  2. Chapter 3 Allowances and charges

Chapter 3 Allowances and charges

From legislation.gov.uk

Contents

  1. Section 456 Pooling of expenditure
  2. Section 457 Determination of entitlement or liability
  3. Section 458 Amount of allowances and charges
  4. Section 459 Available qualifying expenditure
  5. Section 460 Allocation of qualifying expenditure to pools
  6. Section 461 Unrelieved qualifying expenditure
  7. Section 461A Unrelieved qualifying expenditure: entry to cash basis
  8. Section 462 Disposal values
  9. Section 462A Persons leaving cash basis
  10. Section 463 Giving effect to allowances and charges
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