Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 2: Plant and machinery allowances
Chapter 12: Ships
Section 157: Adjustment of assessments etc.
585.This section is based on sections 30(3) and 31(9) and part of section 33F(6) of CAA 1990. It provides for the making of adjustments to assessments as necessary to give effect to the rules in the Chapter.
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