s 320 Overall limit on balancing charge
The amount of a balancing charge made on a person must not exceed the amount of the net allowances made.
Capital Allowances Act 2001 s 320
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 jurisdictionUK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearTaiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections