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Contents

Legislation
Capital Allowances Act 2001

Chapter 8 Writing off qualifying expenditure

  • Section 332 Introduction
  • Section 333 Writing off initial allowances
  • Section 334 Writing off writing-down allowances
  • Section 335 Writing off research and development allowances
  • Section 336 Writing off expenditure when building not an industrial building
  • Section 337 Writing off or increase of expenditure where balancing adjustment made
  • Section 338 Writing off capital value which has been realised
  • Section 339 Crown or other person not within the charge to tax entitled to the relevant interest
  • Section 340 Treatment of demolition costs
  1. Chapter 8 · Writing off qualifying expenditure
  2. Introduction

Section 332 | Introduction

From legislation.gov.uk

For the purposes of this Part qualifying expenditure is written off to the extent and at the times specified in this Chapter.F1

Notes

  1. F1

    Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

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