Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Recovery of first-year allowances in case of joint lessees
This adran has no associated Nodiadau Esboniadol

22(1)Sub-paragraphs (2) and (3) apply if—

(a)expenditure has been incurred on the provision of plant or machinery which is leased as described in section 116(1), and

(b)the whole or a part of the expenditure has qualified for a first-year allowance under—

(i)section 43(4) of CAA 1990, or

(ii)paragraph 47(7).

(2)Section 117(1) applies as if the reference in paragraph (b) to expenditure qualifying for a normal writing-down allowance under section 116(3) included a reference to expenditure qualifying for the first-year allowance.

(3)Subsections (3) to (5) of section 117 apply as if the reference in section 117(3)(b) to expenditure qualifying for a normal writing-down allowance under section 116(3) included a reference to expenditure qualifying for the first-year allowance.

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