Point in time view as at 22/03/2001. This version of this provision is not valid for this point in time.
Capital Allowances Act 2001, Section 416C is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Yn ddilys o 24/07/2002
(1)In determining whether expenditure is first-year qualifying expenditure under this Chapter, any effect of the provisions specified in subsection (2) on the time at which the expenditure is to be treated as incurred is to be disregarded.
(2)The provisions are—
(a)section 400(4) (which treats certain pre-trading expenditure as incurred on the first day of trading), and
(b)section 434 (which treats certain other expenditure incurred for the purposes of a trade about to be carried on as incurred on that day).]
Textual Amendments
F1Pt. 5 Ch. 5A inserted (with effect as mentioned in s. 63 of the amending Act) by Finance Act 2002 (c. 23), s. 63, Sch. 21 para. 9
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