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Changes over time for: Section 441


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Point in time view as at 06/04/2024.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 441.

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.
441 AllowancesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)A person who incurs qualifying expenditure is entitled to an allowance in respect of that expenditure for the relevant chargeable period equal to—
(a)the amount of the qualifying expenditure, or
(b)if a disposal value is required to be brought into account for that period in respect of that expenditure, the amount (if any) by which that expenditure exceeds the disposal value.
(2)The relevant chargeable period is—
(a)the chargeable period in which the expenditure is incurred, or
(b)if the expenditure was incurred before the chargeable period in which the relevant trade is set up and commenced, that chargeable period.
(3)A person claiming an allowance under this section may require the allowance to be reduced to a specified amount.
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