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Capital Allowances Act 2001

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Changes over time for: Paragraph 83

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Version Superseded: 21/07/2008

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Status:

Point in time view as at 22/03/2001. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 83. Help about Changes to Legislation

The writing-down periodU.K.

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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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