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Changes over time for: Paragraph 22
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2007
Status:
Point in time view as at 22/03/2001. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 22.
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Section 117 (restriction on relief: individuals)U.K.
This
adran has no associated
Nodiadau Esboniadol
22(1)In subsection (1), omit—
(a)“or allowed” (in each place),
(b)“or section 141 of the 1990 Act”, and
(c)paragraph (b) and the word “or” before it.
(2)In subsection (2), in the definition of “the aggregate amount”, omit—
(a)“or allowed”,
(b)“or section 141 of the 1990 Act”, and
(c)paragraph (b) and the word “or” before it.
(3)In relation to any chargeable period to which this Act applies, the repeals made by sub-paragraph (2) are not to exclude from an individual’s aggregate amount for the purposes of section 117 of ICTA any amounts included in the individual’s aggregate amount at any time before the chargeable periods to which this Act applies.
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