130 Notice postponing first-year or writing-down allowance
Capital Allowances Act 2001 (2001 c 2) | Legislation

130  Notice postponing first-year or writing-down allowance

(1)     A person who is entitled to a first-year allowance for a chargeable period in respect of qualifying expenditure on the provision of a ship may, by notice, postpone all or part of the allowance.

(2)     A person who is entitled to a writing-down allowance for a chargeable period in respect of qualifying

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