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Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Section 378
Version Superseded: 21/07/2008
Alternative versions:
- 22/03/2001- Amendment
- 22/03/2001
Point in time - 21/07/2008- Amendment
Status:
Point in time view as at 22/03/2001. This version of this provision has been superseded.
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378 Allowance limited to residue of qualifying expenditureU.K.
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Nodiadau Esboniadol
(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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