[218ZA Restrictions on writing-down allowances: section 215]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[218ZA  Restrictions on writing-down allowances: section 215]

[(1)     If this subsection applies as a result of section 215, all or part of B's expenditure under the relevant transaction is to be left out of account in determining B's available qualifying expenditure.

(2)     The amount of expenditure to be left out of account is—

(a)     such amount as would or would in effect cancel out the tax advantage mentioned in section 215 (whether that advantage is obtained

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