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Legislation
Capital Allowances Act 2001

Chapter 6 WRITING-DOWN ALLOWANCES

  • Section 360I Entitlement to writing-down allowances
  • Section 360J Amount of allowance
  • Section 360K Meaning of “ the residue of qualifying expenditure ”
  1. Chapter 6 · WRITING-DOWN ALLOWANCES
  2. Meaning of “ the residue of qualifying expenditure ”

Section 360K | Meaning of “ the residue of qualifying expenditure ”

From legislation.gov.uk

The residue of qualifying expenditure is the qualifying expenditure that has not yet been written off in accordance with Chapter 9.F1

Notes

  1. F1

    Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2

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