Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Section 102 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.
Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.]
Textual Amendments
F1S. 102 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 10
Modifications etc. (not altering text)
C1S. 102 applied (with modifications) (21.7.2008) by Finance Act 2008 (c. 9), s. 83
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