Single asset pool
74
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital Allowances Act 2001 Chapter 8 — Cars, etc.
Cars above the cost threshold
General limit on amount of writing-down allowance
75
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Limit where part of expenditure met by another person
76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Car used partly for purposes other than those of qualifying activity
77
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Effect of partial depreciation subsidy
78
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cases where Chapter 17 (anti-avoidance) applies
79
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Vehicles provided for purposes of employment or office
Vehicles provided for purposes of employment or office
80
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
Extended meaning of “car”
81
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying hire cars
82
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Back to Capital Allowances Act 2001 — full text
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