487 Writing-down allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

Writing-down and balancing allowances

487  Writing-down allowances

(1)     A person is entitled to a writing-down allowance for a chargeable period if—

(a)     qualifying expenditure has been incurred on dredging,

(b)     at any time during the chargeable period, the person is carrying on the qualifying trade for the purposes of

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