Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Capital Allowances Act 2001

Crossheading Rules applying to long-life asset expenditure

  • Section 101 Allocation of long-life asset expenditure to pool
  • Section 102 Writing-down allowance in respect of long-life asset expenditure
  1. Rules applying to long-life asset expenditure
  2. Allocation of long-life asset expenditure to pool

Section 101 | Allocation of long-life asset expenditure to pool

From legislation.gov.uk

Chapter 10A (special rate expenditure and the special rate pool) provides for long-life asset expenditure to be allocated to the special rate pool.F1

Notes

  1. F1

    S. 101 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 9

PreviousNext
PrivacyTerms