Capital Allowances Act 2001

157 Adjustment of assessments etc.U.K.
This adran has no associated Nodiadau Esboniadol

(1)All such assessments and adjustments of assessments are to be made as are necessary to give effect to this Chapter.

(2)Subsection (1) does not apply for the purposes of section 145 (see instead section 145(4) and (5)).