Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Schedule 2: Consequential amendments

Paragraphs 75 and 76

2043.There are no longer any allowances that can be given to traders by discharge or repayment. This amendment therefore removes such references in The Social Security Contributions and Benefits Act 1992 and The Social Security Contributions and Benefits (Northern Ireland) Act 1992. See Note 75 in Annex 2.