- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 21/07/2008
Point in time view as at 19/07/2007.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Balancing adjustments.
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68Section 314(4) applies with the substitution of “ 50 years ” for “25 years” if the qualifying expenditure was incurred before 6th November 1962.
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.
70U.K.For the purposes of section 324 an allowance is treated as having been made to a woman in relation to any qualifying expenditure if—
(a)it was made to her husband for a chargeable period ending before 6th April 1990 in respect of an interest of hers which was the relevant interest in relation to that expenditure,
(b)a balancing event occurs on or after that date, and
(c)she is entitled to all or part of the proceeds from that balancing event.
71Sections 328 to 331 do not apply if the capital expenditure referred to in section 327 was incurred under a contract which—
(a)was entered into before 13th January 1994, and
(b)was not a conditional contract which became unconditional on or after 26th February 1994.
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