3 Claims for capital allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

3  Claims for capital allowances

(1)     No allowance is to be made under this Act[. . .] unless a claim for it is made.

(2)     The claim must be included in a tax return.

[(2ZZA)     Any claim for a first-year allowance under section 45O (expenditure on plant and machinery for use in [special tax sites]) must include, or be accompanied by, such information as Her Majesty's Revenue and Customs may require.]

[(2ZA)     Any claim for an allowance under Part

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