Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 104B.
(1)If part only of the capital expenditure on plant and machinery is special rate expenditure—
(a)the part which is such expenditure, and
(b)the part which is not,
are to be treated for the purposes of this Act as expenditure on separate items of plant or machinery.
(2)For the purposes of subsection (1), all such apportionments are to be made as are just and reasonable.]
Textual Amendments
F1Pt. 2 Ch. 10A inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 2
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