- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 2001
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Changes to legislation:
Capital Allowances Act 2001, Section 417 is up to date with all changes known to be in force on or before 20 June 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 417:
- s. 436(2)(aa) inserted by 2026 asc 7 Sch. 2 para. 329(b)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 436(2)(aa) inserted by 2026 asc 7 Sch. 2 para. 329(b)
417 Determination of entitlement or liabilityU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Whether a person who has incurred qualifying expenditure is entitled to a writing-down allowance or a balancing allowance, or liable to a balancing charge, for a chargeable period depends on—
(a)how much of the expenditure is unrelieved qualifying expenditure for that period (“UQE”), and
(b)the total of any disposal receipts to be brought into account for that period (“TDR”) by reference to the expenditure.
(2)If UQE exceeds TDR, the person is entitled to a writing-down allowance or a balancing allowance for the period.
(3)If TDR exceeds UQE, the person is liable to a balancing charge for the period.
(4)The entitlement under subsection (2) is to a writing-down allowance except in cases for which sections 426 to 431 provide for the entitlement to be to a balancing allowance.
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