# Capital Allowances Act 2001, Paragraph 100: Section 117 (company tax returns, assessments and related matters)


(1) In subsection (1), at the end of paragraph (b), insert “ and ”.
(2) For subsection (1)(d) and the word “and” before it substitute—
“and also make provision in relation to claims for allowances under the Capital Allowances Act.”

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/100 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.