Capital Allowances Act 2001(c. 2) - Explanatory Notes

Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Part 10: Assured tenancy allowances

Chapter 8: Supplementary provisions

Section 529: Giving effect to allowances and charges

1834. This section is based on section 92 of CAA 1990 and parts of sections 140(2), 144(2) and 161(5) of CAA 1990.

1835. It sets out how allowances are given and charges are made. Section 92(1) of CAA 1990 is not rewritten. See Note 67 in Annex 2.