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Changes over time for: Paragraph 83
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Version Superseded: 21/07/2008
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Point in time view as at 22/03/2001. This version of this provision has been superseded.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 83.
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The writing-down periodU.K.
This
adran has no associated
Nodiadau Esboniadol
83(1)This paragraph applies where it is provided under Part 4 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 FA 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.
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