No versions valid at: 22/03/2001
Point in time view as at 22/03/2001. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 195B.
Yn ddilys o 11/05/2001
(1)If section 192A(2)(b) applies (discharge of obligations of client) because the client has paid a capital sum, the client is to be treated—
(a)as having incurred expenditure, consisting of the capital sum, on the provision of the fixture, and
(b)as being, on and after the time of payment, the owner of the fixture.
(2)Section 192A(3)(assignee of client) applies in relation to subsection (1).]
Textual Amendments
F1Ss, 195A, 195B inserted (with effect as mentioned in s. 66 of the amending Act) by Finance Act 2001 (c. 9), s. 66, Sch. 18 para. 9
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
