Point in time view as at 01/12/2001.
Capital Allowances Act 2001, Section 557 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Sections 558 (effect of partnership changes) and 559 (effect of successions) apply for the purposes of this Act other than—
(a)Part 2 (plant and machinery allowances),
(b)Part 6 (research and development allowances), and
(c)Part 10 (assured tenancy allowances).
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