Skip to content

Contents

Legislation

Capital Allowances Act 2001

Chapter 5 Supplementary provisions

Find in this level

Section 481 Anti-avoidance: limit on qualifying expenditure
Section 482 Sums paid for Crown use etc. treated as paid under licence
Section 483 Meaning of “income from patents”

Part 8 Patent allowances
Chapter 5 Supplementary provisions

Chapter 5 Supplementary provisions

From legislation.gov.uk

Contents

Section 481 Anti-avoidance: limit on qualifying expenditure
Section 482 Sums paid for Crown use etc. treated as paid under licence
Section 483 Meaning of “income from patents”