Claims

A claim for capital allowances for any accounting period must be included in a company’s return (CAA 2001, s. 3(2)). This is discussed in detail at ¶191-885.

Different rules apply to claims under:

CAA 2001, s. 260(3)(b) (claim to carry back allowance in respect of special leasing of plant or machinery); and

former CAA 2001, s. 355 (claim to carry back allowance in respect of buildings for miners, etc.).

In each of these cases, the claim is instead subject to the rules (general provisions as to claims) given in FA 1998, Sch. 18, para. 54–60 (see, generally, ¶191-835) (CAA 2001, s. 3(5)).

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