- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Section 257
Version Superseded: 28/09/2004
Alternative versions:
Status:
Point in time view as at 22/03/2001. This version of this provision has been superseded.
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257 SupplementaryU.K.
This
adran has no associated
Nodiadau Esboniadol
(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.
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