# Capital Allowances Act 2001, Section 102: Writing-down allowance in respect of long-life asset expenditure

Extent: E+W+S+N.I.

Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/102 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.