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Contents

Legislation

Capital Allowances Act 2001

CHAPTER 16ZA Asset provided or used only partly for NI rate activity

Find in this level

Section 212ZA Apportionment of expenditure incurred partly for NI rate activity
Section 212ZB Single asset pool etc
Section 212ZC Allowances and charges on expenditure in single asset pool
Section 212ZD Effect of significant change in balance of use
Section 212ZE Application of Chapter to partnerships
Section 212ZF “Main rate activity”

Chapter 16ZA
“Main rate activity”

Section 212ZF | “Main rate activity”

From legislation.gov.uk

In this Chapter “main rate activity” means an activity other than an an NI rate activity.^F1

Notes

F1
Pt. 2 Ch. 16ZA inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 8