Capital Allowances Act 2001 section 393Q

Introduction

Section 393Q provides an introductory overview to the provisions governing a specific category of capital allowances, setting out the framework and scope of the rules that follow.

• This section serves as the gateway to a distinct set of capital allowance rules within the Capital Allowances Act 2001.
• It was inserted by Finance Act 2012, Schedule 39, paragraph 37, reflecting changes made to the allowances regime.
• The section establishes the structural context for the detailed provisions that follow in subsequent sections.
• It is an introductory provision and does not itself create entitlements or impose restrictions, but frames the rules that do.