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Capital Allowances Act 2001
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Changes over time for: Section 102
Alternative versions:
- 22/03/2001- Amendment
- 21/07/2008- Amendment
- 06/04/2024
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Point in time view as at 06/04/2024.
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 102.
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[F1102Writing-down allowance in respect of long-life asset expenditureU.K.
This section has no associated Explanatory Notes
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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