[56A Writing-down allowances for small pools]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[56A  Writing-down allowances for small pools]

[(1)     This section applies in relation to the main pool and the special rate pool.

(2)     Where the amount by which AQE exceeds TDR is less than or equal to the small pool limit, the amount of the

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