Chapter 15 – Asset provided or used only partly for qualifying activity (ss 205-208A)

Contents

Section 205 – Reduction of annual investment allowance and first-year allowances [CAA 2001 s 205] Section commentary
Section 206 – Single asset pool etc [CAA 2001 s 206] Section commentary
Section 207 – Reduction of allowances and charges on expenditure in single asset pool [CAA 2001 s 207] Section commentary
Section 208 – Effect of significant reduction in use for purposes of qualifying activity [CAA 2001 s 208] Section commentary
Section 208A – Cars: disposal value in avoidance cases [CAA 2001 s 208A] Section commentary

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