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Capital Allowances Act 2001

Section 372: Entitlement to writing-down allowance

1287.This section is based on section 123 of CAA 1990. It gives the general rule for entitlement to writing-down allowances.

1288.There is a minor change. Subsection (3) allows a person to claim less than full entitlement to a writing-down allowance. See Change 38 in Annex 1.

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