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Legislation

Capital Allowances Act 2001

Chapter 6 WRITING-DOWN ALLOWANCES

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Section 393J Entitlement to writing-down allowances
Section 393K Amount of allowance
Section 393L Meaning of “the residue of qualifying expenditure”

Chapter 6 · WRITING-DOWN ALLOWANCES
Meaning of “the residue of qualifying expenditure”

Section 393L | Meaning of “the residue of qualifying expenditure”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)