Version Superseded: 06/04/2007
Point in time view as at 22/03/2001. This version of this provision has been superseded.
Capital Allowances Act 2001, Paragraph 22 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.
22(1)In subsection (1), omit—
(a)“or allowed” (in each place),
(b)“or section 141 of the 1990 Act”, and
(c)paragraph (b) and the word “or” before it.
(2)In subsection (2), in the definition of “the aggregate amount”, omit—
(a)“or allowed”,
(b)“or section 141 of the 1990 Act”, and
(c)paragraph (b) and the word “or” before it.
(3)In relation to any chargeable period to which this Act applies, the repeals made by sub-paragraph (2) are not to exclude from an individual’s aggregate amount for the purposes of section 117 of ICTA any amounts included in the individual’s aggregate amount at any time before the chargeable periods to which this Act applies.
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