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Capital Allowances Act 2001

Overview

1657.This Chapter defines “qualifying expenditure”. There are two types of qualifying expenditure. The way in which allowances are given in respect of the two types is different.

1658.Section 467 sets out the two types of qualifying expenditure.

1659.Section 468 deals with qualifying trade expenditure.

1660.Section 469 deals with non-trade qualifying expenditure.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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