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Contents

Legislation
Capital Allowances Act 2001

Chapter 9 WRITING OFF QUALIFYING EXPENDITURE

  • Section 360Q Introduction
  • Section 360R Writing off initial allowances and writing-down allowances
  • Section 360S Treatment of demolition costs
  1. Chapter 9 · WRITING OFF QUALIFYING EXPENDITURE
  2. Introduction

Section 360Q | 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. 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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