[F1102Writing-down allowance in respect of long-life asset expenditureU.K.
This
adran has no associated
Nodiadau Esboniadol
Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.]
Textual Amendments
F1S. 102 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 10
Modifications etc. (not altering text)
C1S. 102 applied (with modifications) (21.7.2008) by Finance Act 2008 (c. 9), s. 83