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Capital Allowances Act 2001

Overview

1668.This Chapter deals with allowances and charges on qualifying expenditure. Qualifying expenditure is pooled. There is a separate pool for each trade for which a person has qualifying trade expenditure and a single pool for a person’s qualifying non-trade expenditure. Disposal receipts can arise in relation to qualifying expenditure. Disposal receipts effectively reduce allowances or lead to balancing charges.

1669.Section 470 requires pooling and sets out the separate pools.

1670.Section 471 sets out whether there is an allowance or a charge for a chargeable period.

1671.Section 472 deals with the amount of the allowance or charge.

1672.Sections 473 to 475 set out how to find “AQE” which is a term used in the earlier sections.

1673.Section 476 and 477 deal with when a disposal receipt is to be brought into account in respect of qualifying expenditure and its amount.

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