Point in time view as at 06/04/2024.
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—
[F1(a)section 93(5) of FA 2012 (minimum profits test), or
(b)section 103 of FA 2012 (rules for determining policyholders' share of I - E profit).
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1S. 257(2)(a)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 100
F2S. 257(3) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(8)(a), Sch. 27 Pt. 2(10)
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