Version Superseded: 21/07/2008
Point in time view as at 22/03/2001. This version of this provision has been superseded.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 378.
(1)The amount of a writing-down allowance for a chargeable period is limited to the residue of qualifying expenditure immediately before it is made or would, apart from this section, be made.
(2)The residue of qualifying expenditure is calculated in accordance with section 386.
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