Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Capital Allowances Act 2001

Crossheading Deferment of balancing charges

  • Section 134 Deferment of balancing charges: introduction
  • Section 135 Claim for deferment
  • Section 136 Further conditions for deferment
  • Section 137 Effect of deferment
  • Section 138 Limit on amount deferred
  • Section 139 Amount taken into account in respect of old ship
  1. Deferment of balancing charges
  2. Effect of deferment

Section 137 | Effect of deferment

From legislation.gov.uk

A claim for deferment is given effect by allocating the amount deferred, for the chargeable period in respect of which the claim is made, to the appropriate non-ship pool.

PreviousNext
PrivacyTerms