Section 213 | Capital allowances

(1)Nothing in this Part is to be read as affecting the calculation of the amount of any capital allowance or balancing charge made under CAA 2001.

(2)Subsection (1) does not apply in relation to claims under section 174.

(3)But a claim under section 174 may not be made if the claim would affect the operation of sections 165A to 165E or 416ZC to 416ZE of CAA 2001.