[431C Notional allowances]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[431C  Notional allowances]

[(1)     Subsection (2) applies if—

(a)     an election under section 18A of CTA 2009 has effect in relation to a company, and

(b)     but for section 18A of CTA 2009 and section 431A(2)(b), an allowance under this Part (“the notional allowance”) could be claimed under section 3(1) in respect of assets provided for the purposes of a permanent establishment outside the United Kingdom through which business

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