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Legislation
Capital Allowances Act 2001

Crossheading Exclusion of certain types of expenditure

  • Section 34 Expenditure by MPs and others on accommodation
  • Section 34A Expenditure on plant or machinery for long funding leasing not qualifying expenditure
  • Section 35 Expenditure on plant or machinery for use in dwelling-house not qualifying expenditure in certain cases
  • Section 36 Restriction on qualifying expenditure in case of employment or office
  • Section 37 Exclusion where sums payable in respect of depreciation
  • Section 38 Production animals etc.
  • Section 38ZA Vehicles for which deductions allowed at fixed rate under Part 2 of ITTOIA 2005
  1. Exclusion of certain types of expenditure
  2. Vehicles for which deductions allowed at fixed rate under Part 2 of ITTOIA 2005

Section 38ZA | Vehicles for which deductions allowed at fixed rate under Part 2 of ITTOIA 2005

From legislation.gov.uk

Expenditure is not qualifying expenditure if—F1

(a)it is incurred in respect of a vehicle in a period, andF1

(b)a deduction is made for the period in respect of the expenditure under section 94D of ITTOIA 2005 (deduction allowable at fixed rate for expenditure on vehicles).F1

Notes

  1. F1

    S. 38ZA inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 5(2)

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