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Capital Allowances Act 2001


1713.This Part is based on Part VI of CAA 1990. It provides for dredging allowances. These are writing-down allowances or, for the chargeable period in which the qualifying trade is discontinued or sold, a balancing allowance. Entitlement to, and the amount of, dredging allowances depend on qualifying expenditure.

1714.The rules for allowances made for previous chargeable periods in section 134(3) of CAA 1990 are in paragraph 104 of Schedule 3.

1715.The rules for contributions to dredging expenditure in section 134(8) of CAA 1990 are contained in sections 533 and 543.

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