55 Determination of entitlement or liability
Capital Allowances Act 2001 (2001 c 2) | Legislation

Writing-down and balancing allowances and balancing charges

55  Determination of entitlement or liability

(1)     Whether a person is entitled to a writing-down allowance or a balancing allowance, or liable to a balancing charge, for a chargeable period is determined separately for each pool

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