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Changes over time for: Section 384


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
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Point in time view as at 06/04/2024.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 384.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[384 Exclusion of proportion of proceedsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The amounts referred to in column 2 of the Table in section 383 do not include any amount which, on a just and reasonable apportionment, is attributable to assets representing expenditure in respect of which an allowance cannot be made under this Part.
(2)If the qualifying expenditure in respect of which the balancing adjustment is made was restricted as a result of—
(a)subsection (3) or (4) of section 369 (restrictions on expenditure on farmhouse), or
(b)subsection (5) of that section (restriction on expenditure on buildings to be used partly for purposes other than husbandry),
a corresponding proportion only of the amounts referred to in the Table in section 383 is to be treated as proceeds from the balancing event.
(3)Subsection (1) does not affect sections 562, 563 and 564(1) (apportionment and procedure for determining apportionment).]
Yn ôl i’r brig