Part 10 Dredging Allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

Part 10 Dredging Allowances

Writing-down allowances

103

(1)     Section 487(2) applies with the substitution of “50 years†for “25 years†in the case of expenditure incurred before 6th November 1962.

(2)     Section 487(3) applies with the substitution of “2%†for “4%†in the case of expenditure incurred before 6th November 1962.

Balancing allowances

104

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