Cross references

CAA 2001, s. 135: application of Pt. IX to claims under CAA 2001, s. 135 (deferment of balancing charges on ship disposals, etc.).


INTRODUCTION

Related Commentary  Related HMRC Manuals

78  This Part of this Schedule applies to claims for allowances under the Capital Allowances Act which–

(a)are made for corporation tax purposes, and

(b)are required under section 3 of that Act to be included in a tax return.

History

Para. 78 substituted by CA 2001, s. 578 and Sch. 2, para. 103.


CLAIM TO BE INCLUDED IN COMPANY TAX RETURN

Related Commentary  Related HMRC Manuals

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