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Capital Allowances Act 2001

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Changes over time for: Section 36

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Status:

Point in time view as at 06/04/2024.

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 36. Help about Changes to Legislation

[F136 Restriction on qualifying expenditure in case of employment or officeU.K.
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(1)Where the qualifying activity consists of an employment or office—

(a)expenditure on the provision of a mechanically propelled road vehicle, or a cycle, is not qualifying expenditure, and

(b)other expenditure is qualifying expenditure only if the plant or machinery is necessarily provided for use in the performance of the duties of the employment or office.

(2) In this section “ cycle ” has the meaning given by section 192(1) of the Road Traffic Act 1988. ]

Textual Amendments

F1S. 36 substituted (with effect as mentioned in s. 59(3)(4) of the amending Act) by Finance Act 2001 (c. 9), s. 59(1)(3)(4)

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