Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 3: Industrial buildings allowances
Chapter 7: Balancing adjustments
Section 321: The relevant period of ownership
1097.This section is based on part of section 4(9) of CAA 1990. It defines the “relevant period of ownership”. This term is used in sections 318 and 319.
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