Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

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69(1)Section 324 applies in relation to a mills, factories or exceptional depreciation allowance as it applies in relation to an allowance of any kind mentioned in that section.

(2)In sub-paragraph (1) “mills, factories or exceptional depreciation allowance”, in relation to any building or structure, means—

(a)any allowance granted for a tax year under section 15 of FA 1937 in respect of it or premises of which it forms part, including any amount which under that section was to be allowed as a deduction in computing profits or gains for that year, and

(b)any allowance granted under section 19 of FA 1941 in respect of it or premises of which it forms part.

(3)Where such an allowance as is mentioned in sub-paragraph (2) was granted in respect of premises which include several buildings or structures—

(a)the whole amount of the allowance is to be apportioned between the buildings and structures, and

(b)only that part of the allowance which is apportioned to the building or structure in question is to be taken into account.

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