- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)CAA 2001 is amended as follows.
(2)In section 56(2) (amount of allowances and charges), before paragraph (a) insert—
“(za)section 56A (small main pools and special rate pools),”.
(3)After section 56 insert—
(1)This section applies in relation to the main pool and the special rate pool.
(2)Where the amount by which AQE exceeds TDR is less than or equal to the small pool limit, the amount of the writing-down allowance to which a person is entitled for a chargeable period is the amount by which AQE exceeds TDR.
(3)The small pool limit is £1,000, except that—
(a)if the chargeable period is more or less than a year, it is proportionately increased or reduced, and
(b)if the qualifying activity has been carried on for part only of the chargeable period, it is proportionately reduced.
(4)A person claiming a writing-down allowance under this section may require the allowance to be reduced to a specified amount.
(5)The Treasury may by order substitute for the amount for the time being specified in subsection (3) such other amount as it thinks fit.
(6)An order under subsection (5) may make such incidental, supplemental, consequential and transitional provision as the Treasury thinks fit.”
(4)In section 59(1) (definition of unrelieved qualifying expenditure)—
(a)after “that period” insert “(a)”, and
(b)after “TDR” insert “, and
(b)where section 56A(2) applies, the person does not claim a writing-down allowance of the amount by which AQE exceeds TDR.”
(5)The amendments made by this section have effect—
(a)for corporation tax purposes, in relation to chargeable periods beginning on or after 1 April 2008, and
(b)for income tax purposes, in relation to chargeable periods beginning on or after 6 April 2008.
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