213Capital allowancesU.K.
This section has no associated Explanatory Notes
(1)Nothing in this Part is to be read as affecting the calculation of the amount of any capital allowance or balancing charge made under CAA 2001.
(2)Subsection (1) does not apply in relation to claims under section 174.
[F1(3)But a claim under section 174 may not be made if the claim would affect the operation of sections 165A to 165E or 416ZC to 416ZE of CAA 2001.]
Textual Amendments
F1S. 213(3) inserted (with effect in accordance with Sch. 32 para. 16 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 15