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Legislation

Capital Allowances Act 2001

Crossheading Cars above the cost threshold

Find in this level

Section 74 Single asset pool
Section 75 General limit on amount of writing-down allowance
Section 76 Limit where part of expenditure met by another person
Section 77 Car used partly for purposes other than those of qualifying activity
Section 78 Effect of partial depreciation subsidy
Section 79 Cases where Chapter 17 (anti-avoidance) applies

Cars above the cost threshold
Effect of partial depreciation subsidy

Section 78 | Effect of partial depreciation subsidy

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)