Capital Allowances Act 2001

Expenditure of small or medium-sized enterprisesU.K.

F147 Expenditure of small or medium-sized enterprises: companiesU.K.

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Textual Amendments

F1Ss. 47-49 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(c)

F148 Expenditure of small or medium-sized enterprises: businessesU.K.

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Textual Amendments

F1Ss. 47-49 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(c)

F149 Whether company is a member of a large or medium-sized groupU.K.

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Textual Amendments

F1Ss. 47-49 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(c)