- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Capital Allowances Act 2001
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Rhagor o Adnoddau
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Point in time view as at 31/12/2006.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 417.
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417 Determination of entitlement or liabilityU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Whether a person who has incurred qualifying expenditure is entitled to a writing-down allowance or a balancing allowance, or liable to a balancing charge, for a chargeable period depends on—
(a)how much of the expenditure is unrelieved qualifying expenditure for that period (“UQE”), and
(b)the total of any disposal receipts to be brought into account for that period (“TDR”) by reference to the expenditure.
(2)If UQE exceeds TDR, the person is entitled to a writing-down allowance or a balancing allowance for the period.
(3)If TDR exceeds UQE, the person is liable to a balancing charge for the period.
(4)The entitlement under subsection (2) is to a writing-down allowance except in cases for which sections 426 to 431 provide for the entitlement to be to a balancing allowance.
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