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Legislation

Capital Allowances Act 2001

Crossheading Expenditure of small or medium-sized enterprises

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Section 47 Expenditure of small or medium-sized enterprises: companies
Section 48 Expenditure of small or medium-sized enterprises: businesses
Section 49 Whether company is a member of a large or medium-sized group

Expenditure of small or medium-sized enterprises
Expenditure of small or medium-sized enterprises: businesses

Section 48 | Expenditure of small or medium-sized enterprises: businesses

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 47-49 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(c)