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Changes over time for: Paragraph 100
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Point in time view as at 06/04/2024.
Changes to legislation:
Capital Allowances Act 2001, Paragraph 100 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 117 (company tax returns, assessments and related matters)U.K.
This section has no associated Explanatory Notes
100(1)In subsection (1), at the end of paragraph (b), insert “ and ”.
(2)For subsection (1)(d) and the word “and” before it substitute—
“and also make provision in relation to claims for allowances under the Capital Allowances Act.”
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