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

Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Part 2: Plant and machinery allowances

Chapter 3: Qualifying Expenditure

Section 34: Expenditure by MPs and others on accommodation

199. This section is based on section 74 of CAA 1990. It deals with certain expenditure by Members of Parliament (and other similar representatives) on accommodation.