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Capital Allowances Act 2001

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Changes over time for: Section 257

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Version Superseded: 28/09/2004

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Point in time view as at 22/03/2001. This version of this provision has been superseded.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, Section 257. Help about Changes to Legislation

257 SupplementaryU.K.
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(1)Allowances and charges to which sections 255 and 256 apply are not to be given effect otherwise than in accordance with those sections.

(2)Subsection (1) does not prevent any allowance which is to be given effect under those sections from being taken into account in any calculation for the purposes of—

(a)section 89 of FA 1989 (calculation of “policy holders’ share of profits”), or

(b)section 76(2) of ICTA (calculation for purposes of complying with restriction on amount of deductible management expenses).

(3)Expressions that are used—

(a)in sections 255 and 256, and

(b)in Chapter I of Part XII of ICTA (insurance companies and capital redemption business),

have the same meaning in those sections as in that Chapter.

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