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Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Paragraph 105
Alternative versions:
- 22/03/2001- Amendment
- 21/07/2009- Amendment
- 07/08/2015
Point in time
Status:
Point in time view as at 07/08/2015.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 105.
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The writing-down periodU.K.
This
adran has no associated
Nodiadau Esboniadol
105(1)This paragraph applies where it is provided under Part 9 that writing-down allowances are to be made in respect of any expenditure during a writing-down period of any specified length.
(2)If allowances were made under paragraph 27(2) of Schedule 14 to [F1FA] 1965—
(a)for income tax purposes, for either of the tax years 1964-65 and 1965-66, and
(b)for accounting periods of a company falling wholly or partly within either of those years,
the periods for which allowances were made are added together in calculating the writing-down period, even though (according to the calendar) the same time is counted twice.
Textual Amendments
F1Word in Sch. 3 para. 105(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(5)(a)
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