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

Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Schedule 2: Consequential amendments

Paragraph 25

2015. This paragraph amends section 198 of ICTA which deals with deductions from employees’ emoluments. The words being removed are to be preserved in the new Act. See section 20(2) and (3).