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Capital Allowances Act 2001

Chapter 4 Giving effect to allowances and charges

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Section 478 Persons having qualifying trade expenditure
Section 479 Persons having qualifying non-trade expenditure: income tax
Section 480 Persons having qualifying non-trade expenditure: corporation tax

Part 8 Patent allowances
Chapter 4 Giving effect to allowances and charges

Chapter 4 Giving effect to allowances and charges

From legislation.gov.uk

Contents

Section 478 Persons having qualifying trade expenditure
Section 479 Persons having qualifying non-trade expenditure: income tax
Section 480 Persons having qualifying non-trade expenditure: corporation tax