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Finance Act 2008

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Finance Act 2008, Paragraph 10 is up to date with all changes known to be in force on or before 31 January 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. Help about Changes to Legislation

10U.K.For section 102 (6% writing-down allowance in respect of long-life asset expenditure) substitute—

102Writing-down allowance in respect of long-life asset expenditure

Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.

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