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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Schedule 3
- Part 6
- Paragraph 83
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Changes over time for: Paragraph 83
Version Superseded: 21/07/2008
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- 22/03/2001- Amendment
- 29/11/2007
Point in time - 21/07/2008- Amendment
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The writing-down periodU.K.
This section has no associated Explanatory Notes
83(1)This paragraph applies where it is provided under Part 4 that writing-down allowances are to be made in respect of any expenditure during a writing-down period of any specified length.
(2)If allowances were made under paragraph 27(2) of Schedule 14 to FA 1965—
(a)for income tax purposes, for either of the tax years 1964-65 and 1965-66, and
(b)for accounting periods of a company falling wholly or partly within either of those years,
the periods for which allowances were made are added together in calculating the writing-down period, even though (according to the calendar) the same time is counted twice.
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