Capital Allowances Act 2001 s 312

s 312 Allowance limited to residue of qualifying expenditure

(1) The amount of the writing-down allowance for a chargeable period is limited to the residue of qualifying expenditure. (2) For this purpose the residue is ascertained immediately before writing off the writing-down allowance at the end of the chargeable period.

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