Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 461.
(1)A person has unrelieved qualifying expenditure to carry forward from a chargeable period if for that period AQE exceeds TDV.
(2)The amount of the unrelieved qualifying expenditure is—
(a)the excess less the writing-down allowance made for the period, or
(b)if no writing-down allowance is claimed for the period, the excess.
(3)No amount may be carried forward as unrelieved qualifying expenditure from the final chargeable period.
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