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Capital Allowances Act 2001

Section 457: Determination of entitlement or liability

1623.This section is based on section 530(2) and (3) of ICTA. It decides if a person is entitled to an allowance or liable to a charge.

1624.Section 459 defines “AQE” in the pool for a chargeable period. Section 462 decides if a disposal value is brought into account for a chargeable period (and how much).

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