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Capital Allowances Act 2001
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 566.
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566 Companies not resident in the United KingdomU.K.
This section has no associated Explanatory Notes
(1)This section applies if a company not resident in the United Kingdom is—
(a)within the charge to corporation tax in respect of one source of income, and
(b)within the charge to income tax in respect of another source.
(2)Allowances related to any source of income are to be given effect against income chargeable to the same tax as is chargeable on income from that source.
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