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Capital Allowances Act 2001

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Changes over time for: Cross Heading: Giving effect to allowances

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Version Superseded: 26/03/2015

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Point in time view as at 17/07/2012.

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Giving effect to allowances. Help about Changes to Legislation

Giving effect to allowancesU.K.

489 Giving effect to allowancesU.K.

An allowance to which a person is entitled under this Part is to be given effect in calculating the profits of that person’s trade, by treating the allowance as an expense of the trade.

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