Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 3: Industrial buildings allowances
Chapter 9: Highway undertakings
Section 341: Carrying on of highway undertakings
1153.This section is based on section 21(5AA), (5A) and (5B) of CAA 1990. It sets out the special rules that are to apply in Part 3 of this Act to the carrying on of highway undertakings.
1154.Subsection (1) makes a highway undertaking an undertaking by way of trade.
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