[104D Writing-down allowances at [[6%] or] 10%]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[104D  Writing-down allowances at [[6%] or] 10%]

[(1)     The amount of the writing-down allowance to which a person is entitled for a chargeable period in respect of expenditure which is special rate expenditure is [6%] of the amount by which AQE exceeds TDR (see Chapter 5).

[(1A)

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