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

471  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 of qualifying expenditure and depends on—

(a)     the available qualifying expenditure in that pool for that period

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