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Capital Allowances Act 2001

Section 130: Notice postponing first-year or writing-down allowance

506.This section is based on sections 30(1) and (1A) and 31(3) and (3A) of CAA 1990. It allows taxpayers to postpone first-year allowances arising on the provision of ships and writing-down allowances for single ship pools.

507.Section 577 defines “notice”. Section 576 gives the meaning of “Inland Revenue”.

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