Section 167

INTRODUCTORY

1  The Capital Allowances Act 2001 (c. 2) is amended as follows.

TYPES OF EXPENDITURE FOR WHICH FIRST-YEAR ALLOWANCES AVAILABLE

2  [Amends CAA 2001, s. 39.]

History

Para. 2(c) repealed by FA 2019, s. 33(2(c)(ii), with effect in relation to expenditure incurred on or after 1 April 2020 (corporation tax) and 6 April 2020 (income tax).


FIRST-YEAR QUALIFYING EXPENDITURE ON ENVIRONMENTALLY BENEFICIAL PLANT OR MACHINERY

3  [Repealed by FA 2019, s. 33(2(c)(ii).]

History

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