Section 28: Items treated under CAA 2001 as receipts and expenses
140.This section signposts the CAA rules. It is new.
141.In particular the CAA rules override the rules against the inclusion of capital items in sections 33 and 96 of this Act.
140.This section signposts the CAA rules. It is new.
141.In particular the CAA rules override the rules against the inclusion of capital items in sections 33 and 96 of this Act.