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Capital Allowances Act 2001


1871.This Chapter enables certain contributions to another person’s expenditure to qualify for allowances under Parts 2 to 5 and Part 9.

1872.Section 537 gives the general conditions which have to be satisfied for contributions to be able to lead to allowances under Parts 2 to 5.

1873.Sections 538 to 541 then give additional details relevant to each of those Parts in turn.

1874.Section 542 provides for allowances to be given on contributions after the transfer of a trade or relevant activity.

1875.Section 543 provides allowances for contributions for dredging.

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