Version Superseded: 28/09/2004
Point in time view as at 22/03/2001. This version of this provision has been superseded.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 257.
(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 “”), 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.
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.
