Capital Allowances Act 2001 s 10

s 10 Interpretation

(1) In this Chapter “ capital expenditure ” includes any contribution to capital expenditure. (2) For the purposes of this Chapter— (a) expenditure relates to an asset only if it relates to its provision, and (b) the provision of an asset includes its construction or acquisition.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Capital Allowances Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections