Capital Allowances Act 2001 section 101

Giving effect to allowances and charges

Section 101 of Schedule 3 sets out how writing-down allowances, balancing allowances, and balancing charges on qualifying expenditure are given effect, depending on whether or not the trade use condition is met.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.